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2003 (1) TMI 41 - HC - Income TaxChallenge to notice issued u/s 148 proposing reassessment of its income. - Merely because the impugned notice was sent on the next day after receipt of the letter of the Deputy Director, it could not be inferred that the Income-tax Officer did not apply his mind to the information contained in the said letter. On the basis of the said facts and information contained in the said letter, the Income-tax Officer, without any further investigation, could have formed the opinion that there was reason to believe that the income of the assessee chargeable to tax had escaped assessment - the writ petition is dismissed
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