Law:

Section:

Section 148 of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1989-90 - Petitioner/assessee had submitted his return in pursuance of notice issued under section 148 - Subsequently, assessee challenged aforesaid notice on ground that he had not been apprised of reasons for reopening assessment - Whether since assessee had filed return in pursuance of notice issued under section 148, ITO was to be directed to proceed further only after confronting assessee with substance of reasons recorded by him or supplying him a certified copy of reasons - Held, yes FACTS By the notice under section 148, the assessment of the assessee was reopened. The challenge to the aforesaid notice was based on the allegation that, despite the assessee's demand in writing for supply of a copy of the reasons recorded by the ITO on the basis of which the reassessment was reopened, he had not been apprised of the reasons nor had he been furnished with a copy thereof. On writ, the respondent alleged that 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 in compliance with the notice under section 148 already served on him. HELD It was not in dispute that the petitioner had submitted his return in pursuance of the notice under section 148. In this view of the matter, the writ petition should be disposed of finally with the direction that, before the ITO proceeds further with the assessment in pursuance of the notice under section 148, he would confront the assessee with the substance of the reasons recorded by him or supply him a certified copy of the reasons. After the petitioner is confronted with the reasons if he still feels aggrieved, it would be open to him to challenge the notice under section 148 and the proceedings for reassessment on such grounds and before such forum as may be available to him under the law. JUDGMENT The petitioner, Jawahar Lal Gupta, has sought to challenge the validity of reassessment proceedings taken in pursuance of the notice under section 148 of the Income-tax Act, a copy of which is annexure I to the writ…

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