High Court Of Allahabad
Man Mohan Singh vs. Assistant Commissioner Of Income Tax
Section 148
Asst. Year 1988-89, 1989-90
Om Prakash & A.N. Gupta, JJ.
Civil Misc. Writ Petition No. Nil of 1993
24th March, 1993
Counsel Appeared
Vikram Gulati, for the Petitioner : Standing Counsel, for the Respondent
BY THE COURT :
Notices under s. 148 have been issued against the petitioner. Thereafter the petitioner made an application dt. 23rd Dec., 1991 (Annexure 17 to the writ petition), stating that the return filed under s. 139 be treated to have been filed pursuant to notices issued under s. 148. It is urged by the counsel for the petitioner that after the aforesaid application having been made, the petitioner has become entitled to get a copy of the reasons, in view of the decision in the case of K.M. Bansal (Deceased) through L/H Dinesh Kumar Bansal vs. CIT & Anr. (1992) 103 CTR (All) 324 : (1991) UPTC 1086 (All), in which this Court has taken the view that when a return was filed pursuant to notice under s. 148 by the petitioners then the Assessing Officer shall communicate the reasons recorded by him under s. 148 to the assessee, subject, of course, to the necessity of protecting his source/informant, if it thinks such protection is necessary in any given case.
2. Following the said decision, we dispose of the writ petition finally with the observations that if the petitioner has already made an application for obtaining a copy of the reasons recorded by the assessing authority to proceed under s. 148 of the IT Act, then the assessing authority shall communicate the reasons recorded by him under s. 148 to the petitioner within one week from the date a certified copy of this order is produced before him by the petitioner alongwith a copy of the application said to have been made in this behalf to the respondent, subject, of course, to the necessity of protecting his source/informant, if he thinks that protection is necessary in this case and when the reasons are communicated by the assessing authority, the petitioner may file reply before him within one week from the date of communication of the reasons. Till then the proceedings pursuant to impugned notices dt. 19th Nov., 1991 (Annexure 6 to the petition) relating to asst. yrs. 1988-89 and 1989-90 will not be completed.
3. A copy of this order may be given within 24 hours on payment.
[Citation : 203 ITR 74]
