Under reasons to be recorded for reopening the assessment under section 147-Income escaping assessment, the reasons for initiating the reassessment have to be recorded before service of notice to the assesse under section 148.
The question is whether the reasons for reopening should be sent to the assesse before or along with the notice issued under section 148?
Is it mandatory to send the reasons recorded by the IT dept or they are furnished only after they are asked for by the assesse?
if they are sent by the IT dept after they have been asked for by the assesse, after sending the notice, then how can the assesse make sure that the reasons were recorded before sending 148 notice?
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