2004 (4) TMI 599

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....C. Patel, CJ. - The petitioner in this petition has prayed for directions under article 226/227 of the Constitution of India : (i) for quashing the reasons communicated vide letter dated 8-3-2002 for assuming jurisdiction under section 147 to reassess the income for the assessment years 1993-94 and 1994-95. (ii) for quashing notices dated 29-3-2001 issued under section 148 of the Income-tax ....

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....sons, the notice is entitled to file objections for issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. 3. In the instant case, the reasons have already been supplied to the writ petitioner and, as conveyed to us, the return has also been filed by the assessee. Therefore, the assessee is required to prefer objections in view of the Apex Cour....