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2014 (4) TMI 356 - KARNATAKA HIGH COURTValidity of Notice u/s 148 of the Act – Reasons not recorded - Whether the notice issued by the AO u/s 148 of the Act without recording reasons as contemplated by sub-Section (2) of Section 148 of the Act would vitiate the whole proceedings – Held that:- The AO is obliged to record reasons before issuing notice u/s 148 of the Act - The Tribunal rightly was of the view that revenue failed to produce such a document - Since the Department produced the original print out copy by the computer of the reasons recorded which are identical as are filed by the assessee containing identical correction by hand with no signature on the correction, it is apparent that the reasons were not recorded at the time of issue of notice - the date of notice is 30-1-2004 and the reasons recorded are clearly dated 4-2-2004, i.e., the reasons are not recorded before the issue of notice but afterwards, the assumption of jurisdiction is clearly bad - The Tribunal noted that notice was issued even before the reasons were recorded – there is no reason to interfere in the order of the Tribunal – Decided against Revenue.
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