IT : When a notice is issued under section 148 to assessee, proper course of action for assessee is to file return and if he so desires, to seek reasons for issuing notice and on receipt thereof to file objections to issuance of notice.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000184448/mere-reopening-of-the-assessment-won’t-provide-a-cause-of-action-for-filing-of-writ-petitions-hc.aspx
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