1991 (1) TMI 111

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....ainst notice issued by the Income-tax Officer, under section 148 read with section 147(b) of the Income-tax Act, 1961, relating to the assessment year 1975-76. The petitioner had submitted his return for the said assessment year on the basis of which assessment was made on April 28, 1976. The impugned notice had been issued on March 28, 1980. The notice, of course, does not disclose the informati....

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....of section 147 of the Act and after recording proper reasons as required by section 148(2) of the Act, had issued the impugned notice to the petitioner." With a view to satisfy ourselves as to the validity of the impugned notice, we called upon learned counsel to produce the relevant record before us including the reasons recorded by the Income-tax Officer as contemplated by sub-section (2) of se....