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2003 (8) TMI 15 - MADRAS HIGH COURTReassessment - non-application of mind by department - Without assigning any reason whatsoever except filling up the address of the petitioner, the Department has decided to reassess the assessment – revenue not disclosing any reason for issuance of notice - Sub-section (2) of section 148 of the Income-tax Act very specifically provides that before issuing any notice under this section, the officer concerned must report his reasonings for doing so - Hence, the impugned notice, which is a classic example of non-application of mind, has to be set aside and the same is set aside
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