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The Kerala High Court in dismissing a petition against issue of notice u/s 148 in the case of G Suresh v. CIOT (2001) 118TAX427 held that when an assessee makes a declaration of his income and verifies particularly to its correctness, he has to stand by the same and cannot object to the department pointing out that from materials collected, there appears to be an error in the returns. The Court held that the words ‘ in the course of proceedings” are wide in their amplitude and it is not necessary that a definite information be under the possession of the officer at the time of issuing notice. His subjective satisfaction would be enough. Also in another writ in the case of Mahavir Spg. & Mills Ltd. v. JCIT (2001) 118TAX453 the assessee claimed that the impugned notice is only as a result of a change in opinion, which cannot be a ground for initiation of action u/s 148. The writ failed again being premature.

Hence in the present context it may not be advisable to challenge notice u/s 148 in writ before the High Court as the provisions of section 148 are basically in the interest of the revenue and is desirable for an assessee to utilize the opportunity offered to the satisfaction of the officer rather than putting the foot down.

Further The MP High Court in the case of Sunderlal jain v. CIT (2001) 118TAX491 held that the assessing officer is not bound under law to communicate the reasons to the assessee that led to issuance of notice u/s 148. All that is required is that the reasons must be found on the files for inspection of the Courts.

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