Department Obligated to Provide Supporting Material for Section 148A(b) Notice

Chotanagpur Diocesson Trust Asson Vs Union of India (Jharkhand High Court) Conclusion: For issuance of notice under section 148A(b), department was duty-bound and was mandatorily required to provide all material information or inquiry conducted along with supporting documents to assessee as per the provisions of Section 148A, therefore, the matter was remitted back to the respondent to supply all the relied-upon documents on the basis of which the notice had been issued and pass the order strictly in accordance with the law as mandated in the provision itself. Held: Assessee-trust was a charit...