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2009 (10) TMI 25 - ALLAHABAD HIGH COURTNon supply of order of passed u/s 148 – held that - The CIT Meerut is not justified in refusing to supply of copy of the order terminating the proceedings under Section 148 of the Income Tax Act on the ground that the remedy of the petitioner lies elsewhere. On the facts of the present case, the income tax returns were invited by the department by issuing notices under Section 148 of the Act. The said notices were issued by the assessing authority. In this view of the matter, the assessing authority or the Commissioner of Income Tax, as the case may be, is under legal obligation, to give a copy of the order terminating the proceedings under Section 148 of the Act. We also noticed the observation made by the CIT Meerut that the notices under Section 148 of the Act are meant to tax the escaped income and create additional demand and they are not meant to regularise the belated returns claiming refund. The said observation is totally uncalled for, when the proceedings were initiated by the department on their own accord.
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