SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

section 148 is not that the Assessing Officer will be required to disclose what all information he had in his possession on which he was placing reliance prior to the issuance of notice. It was argued that the Courts cannot go beyond the reasons recorded and question 12 I.T.A No. 216 /Agra/2012 & Others the action of the Assessing Officer