2000 (5) TMI 18

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....ved under section 281B of the Income-tax Act, 1961. It is apparently clear from the notices that the assessment proceedings under the Income-tax Act, are pending. The scope and ambit of section 281B is that where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the Assessing Officer is of the o....

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....iving any reasons in the order itself and without giving any indication as to the prior approval of the higher authority as provided under the section itself. Under such circumstances, the writ petition is disposed of with a direction upon the Assessing Officer to give the reasons for issuance of notices under section 281B of the Income-tax Act specifically quantifying the amount of claim upon ....