A.M.Sapre, J. - (1.)IN this petition, filed under Articles 226 and 227 of the Constitution of INdia, the challenge is to a notice issued under Clause 148 of the INcome-tax Act, 1961, dated March 23, 1989 (annexure J), by the INcome-tax Officer to the petitioners for the assessment year 1984-85.
(2.)THE challenge to the notice under Clause 148 ibid is, inter alia, on the ground that issuing of notice to an association of persons is bad, that it does not record any reasons, that it is issued without application of mind, that assuming some reasons are recorded before issuance of notice then the same are bad, irrelevant and contrary to the facts and constitutes legal malice. THE petitioners then set out several factual pleadings as to what was the constitution of their firm, how it was dissolved, etc., to show that issuance of notice under Clause 148 of the Act is bad in law and hence deserves to be quashed.
In support of the petition, the petitioner has filed certain documents such as copies of agreement, copy of dissolution deed, statement of income, etc. It also appears that the petitioners pursunal to the notice have filed the return (though under protest). This is clear from the petitioner's letter (annexure K).

The Department has filed a return and has supported the issuance of notice under Section 148 ibid. The Department has filed copies of the reasons recorded by the Assessing Officer and then the sanction accorded by the Deputy Commissioner (annexure R4) for issuance of notice.

(3.)NONE for the petitioner. NONE for the respondents.
Record perused. In my opinion, no ground is made out by the petitioner to successfully assail the impugned notice issued under Clause 148 ibid. I have perused the return and in more particular the reasons that were recorded by the Assessing Officer (annexure R4) for issuance of notice for the income which has escaped assessment. Having perused the reasons contained in annexure R4 and its annexures duly approved by the Deputy Commissioner I do not find any merit in this writ as none of the grounds taken in the grounds of petition are sustainable so as to empower this court to quash the impugned show cause. It is not necessary for the Department to communicate the reasons to the assessee (petitioner) that led to the issuance of notice under Clause 148 ibid. What is required is the existence of reasons on the files. That has been done and the same have been produced before this court. In my opinion, therefore, no flaw can be noticed in the impugned notice. It has to sustain in law.