2002 (11) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant : M.L. Verma, Sr. Adv., Jagdish Kumar Chawla, V.P. Gupta and R.K. Jain, Advs For the Respondent : Ranbir Chandra, Neera Gupta, Rajiv Tyagi and B.V. Balaram Das, Advs. ORDER 1. Heard learned counsel for the parties. 2. Leave is granted. 3. By the order under challenge, a Division Bench of the High Court at Delhi dismissed the writ petition filed by the appellant challenging th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 1998-99, are now the subject-matter of these appeals. 5. We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within....