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2005 (11) TMI 28 - HC - Income TaxIn our considered opinion, if reasons are supplied along with the notice under section 148(2, it shall obviate unnecessary harassment to the assessee as well to the Revenue by avoiding unnecessary litigation which will save courts also from being involved in unproductive litigations. Above all it shall be in consonance with the principles of natural justice. In view of the admitted position in the undisputed facts of the instant case that reasons have been disclosed/communicated though during pendency of the writ petition in this court, the grievance of the parties, if any, has become non-existent and there being no surviving cause of action today, the writ petition does not survive and hence is liable to fail.
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