Section Notice liable to be quashed if not supported by reasons: Patna HC

Kishore Kumar Singh Vs D/ACIT (Patna High Court) Patna High Court held that notice must be supported by reasons. Accordingly, since notice issued under section 148 of the Income Tax Act is not supported by reasons the same is liable to be quashed. Thus, writ petition stand allowed. Facts- Core issue involved in the present lis is whether notice under Section 148 of the Income Tax Act, 1961 requires reasons in support of notice or not. The petitioners submitted that in the absence of reasons, notice is liable to be set aside. The respondents are exercising quasi judicial functions while invoki...