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2005 (4) TMI 49 - HC - Income TaxNotice u/s 148 for reopening the case – whether the mandatory statutory conditions necessary for assumption of jurisdiction by the authority concerned were existing for the purpose of issuing the notice under challenge - petitioner argues that the reasons disclosed in the opposition are no reasons to empower the authority to assume the jurisdiction to reopen the case - by simply saying that he had reasons to believe that the amount of income (mentioned in the reasons) had escaped assessment, the authority would not be empowered to assume jurisdiction to initiate the proceeding. - requirement of recording reasons would not stand satisfied if without mentioning any reason the authority simply writes that he has reasons to believe that income had escaped assessment. This kind of exercise of power must be held to be an abuse of the power. I am therefore, of the view that the authority acted illegally and without jurisdiction in issuing the impugned notice to the petitioner; and hence it is liable to be set aside
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