Noticee Must File Return & May Request Reasons Once Section 148 Notice Issued; Officer Must Address Objections in Detail.

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....Once a notice u/s 148 is issued, the proper course of action for the noticee is to file a return and to seek reasons for issuing notice, if he so desires. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order.....