2002 (5) TMI 10

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....notice to the respondents. For an escaped assessment under section 147 of the Income-tax Act, 1961, notice under section 148 dated June 17, 2002, has been issued to the petitioner for the assessment year 1999-2000, which is under challenge in the present writ petition. The impugned notice has been challenged mainly on the ground that no reason, whatsoever, has been given by the assessing authori....

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....has already sought reasons from the concerning authorities, it is expected from them to supply the reasons for issuing notice under section 148 of the Income-tax Act to the petitioner within a reasonable time and if any objections are submitted, thereafter it is the duty of the Assessing Officer to decide the same. Since in the present matter the above procedure has not been followed by the Assess....