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    <title>Lack of supplying supporting documents for ‘reason to believe’ is a flagrant violation of the principles of natural justice</title>
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    <description>Non-supply of documents referenced in a reason to believe notice under Section 148 prevents the assessee from filing an effective response and constitutes a violation of natural justice; when reasons refer to other documents those documents or relevant portions must be supplied with the notice, and absence of such supply vitiates the reassessment proceedings while a writ petition is maintainable to challenge the notice.</description>
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      <description>Non-supply of documents referenced in a reason to believe notice under Section 148 prevents the assessee from filing an effective response and constitutes a violation of natural justice; when reasons refer to other documents those documents or relevant portions must be supplied with the notice, and absence of such supply vitiates the reassessment proceedings while a writ petition is maintainable to challenge the notice.</description>
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