2019 (7) TMI 985

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.... - -<br>Income Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI.S.ARUN RAJ AND SMT.C.T.SUJA For The Respondent : SC SRI CHRISTOPHER ABRAHAM JUDGMENT The petitioner, an assessee, challenged the Ext.P2 series of assessment orders in Ext.P3 appeals. The appellate authority, that is, the Commissioner of Income Tax Appeals, issued Ext.P12 order of stay. In that, the appellat....

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....ments, has held that a notice under Section 148 of the Income Tax Act must have reasons set out. Once an assessee receives notice under Section 148 of the Income Tax Act and requests the authority concerned for reasons, the authority, then, ought to supply the reasons for the notice under Section 148 of the Income Tax Act. In this context, Sri.Arun Raj has drawn my attention to a couple of judgmen....