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2004 (9) TMI 22 - HC - Income TaxNotice issued under section 148 quashed by learned single judge - when a notice under section 148 of the Income-tax Act is issued to a noticee, he is to adopt the following path paved and recognised by the Legislature and the judicial decisions: (1) File a return in response to the notice. (2) He can ask the assessing authority to furnish reasons for issuance of the notice (3) On receiving the reasons he may file objections thereto (4) After the passing of the order of reassessment under section 147, the assessee, if not satisfied with the order, can file an appeal before the appellate authority under section 246 thereof. - Having regard to the aforesaid discussion, we allow the revenue’s appeal and set aside the order of the learned single judge. It is clarified that any observation made herein shall not be construed as expression of opinion on the merits of the case.
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