1991 (4) TMI 23

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....in pursuance of the notice under section 148 of the Income-tax Act, a copy of which is annexure I to the writ petition. By the notice under section 148 of the Act, the assessment of the petitioner for the assessment year 1989-90 was reopened. The challenge to the aforesaid notice is based on the allegation that, despite the petitioner's demand in writing for supply of a copy of the reasons recorde....

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.... the reasons on which the notice under section 148 is based nor was he ever refused a copy thereof On the other hand, by a letter dated February 18, 1991, the petitioner was informed that he could make inspection of the reasons recorded for issuance of the notice under section 148 after he had filed the return compliance with the notice under section 148 already served on him. It is now not in ....