BHARAT FRITZ WERNER LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Mr. Justice M.I.Arun

148A(d) of the Act after taking into consideration, the material available on record including the reply of the assessee or not. 5. The reasoning assigned for rejecting the reply of the assessee and ordering issuance of notice under Section 148 is recorded in para-7 of the impugned order which reads as under: “Assessee in its reply submitted that