TMI Blog2001 (12) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... pport of the belief. The question is whether an assessee can demand a copy of the Assessing Officer's reasons along with the notice. The proceedings in the back assessment begin only with the issue of notice under section 148. It is only after the service of notice, the assessee becomes a party to the proceedings. Consequently, the assessee is not entitled to get copy of the same at the stage of issuance of notice. In the result, the writ application deserves dismissal. We order accordingly. - - - - - Dated:- 18-12-2001 - Judge(s) : R. K. PATRA., CH. P. K. MISRA. JUDGMENT R.K. PATRA J.-In this application under articles 226 and 227 of the Constitution of India the petitioner seeks quashing of the notice dated August 31, 1999, issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on August 23, 1999, a survey under section 133A(1) of the Act was conducted in the business premises of the petitioner. The low and highly fluctuating rates of profit/book profit (8 per cent. to 3.2 per cent to 2.8 per cent.) due to the debiting of various expenses, particularly the payments to the rig owners, and the non-filing of the detailed lists of the creditors along with the audit reports (sundry creditors were shown at Rs.14,68,635 for the assessment year 1997-98 and Rs.10,39,588 for the assessment year 1998-99 and needed verification), were the reasons which prompted the conducting of the survey in this case. Besides this, no regular books of account such as cash book and ledgers were found in the business premises except some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ application: (i) As the Assessing Officer has not recorded reasons before issuance of the impugned notices under section 148 of the Act the same are bad in law and (ii) Assuming that there are recorded reasons, they must be furnished to the petitioner to enable it to file its cause. Counsel for the Revenue, on the other hand, submitted that the impugned notices indicate that the Assessing Officer "had reasons to believe" that the petitioner's income chargeable to tax for the disputed assessment years has escaped assessment. Regarding the contention involving supply of the recorded reasons, he submitted that they can only be furnished to the petitioner after it appears pursuant to the impugned notices. In view of the rival ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year): Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make a return under section 139 or in response to a notice issued under sub-section (1) of section 142 or section 148 or to disclose fully and truly all material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring him to furnish within such period, not being less than thirty days, as may be specified in the notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed; and the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139. (2) The Assessing Officer shall, before issuing any notice under this sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact recorded reasons on August 31, 1999, for issuing notice under section 148(1). We may say that the reasons mentioned by him do not suffer from any infirmity. The belief entertained by the Assessing Officer is clearly based on reasons which have bearing on the matter. In view of what has been stated above, we do not find any merit in the first contention. Contention No. (ii): Sub-section (2) of section 148 clearly provides that the Assessing Officer shall, before issuing any notice thereunder record his reasons for doing so. We have already held above that the Assessing Officer has recorded necessary reasons in support of the belief. The question is whether an assessee can demand a copy of the Assessing Officer's reasons along w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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