1992 (2) TMI 34

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....ssment order. Since the Income-tax Officer came to the conclusion that there was escapement of income, notice was issued under section 148 of the Act. Exhibit P-13 is the notice. The petitioner challenges the said notice in this writ petition. When exhibit P-13 was received, the petitioner wanted reasons, under which the notice was issued, to be given. I do not think that the reason need be given ....