JUDGMENT 1. - In all these writ petitions, the petitioner seeks to quash the notices issued under section 148 of the Income Tax Act, 1961. It was canvassed that action of the Income Tax Officer in issuing the said notices under section 148 of the Income Tax Act and obtaining sanction of the Central Board of Direct Taxes was absolutely mala fide, vexatious and without any basis. There was no material before the Income Tax Officer whereupon he could form any opinion that any tax was escaped assessment on account of non disclosure of any fact. The notices were issued in a routine way and the sanction appears to have been obtained by misrepresentation and not putting the true and correct facts before the Central Board of Direct Taxes. The Central Board Direct Taxes accorded the sanction without application of mind in a mechanical way. Before issuance of the notice it was necessary for the Income Tax Officer to assign reasons. 2. I have heard the rival submissions and carefully scanned the material n record. 3. I do not agree with the submissions advanced before me by the learned counsel appearing for the petitioner. The Division Bench of this Court in M/s. Rajan Products v. U.O.I. and another, 2000 (3) Western Law Cases (Raj.) 11 indicated that the Income Tax Officer having reason to believe that there is escaped income, he could exercise jurisdiction under section 147 of the Income Tax Act, 1961. I am unable to accept the arguments canvassed before me by the learned counsel for the petitioner on sections 147 and 148 of the Act. The petitioner has no legal right to ask for reasons and the same need not be communicated. Since the writ petition has been filed against the notice of reassessment, I have no option except to dismiss the writ petitions as not maintainable. However, I may make it clear that the dismissal of writ petitions will not stand in the way of the petitioner raising of legal objections by way of reply to the notice. In that event the Income Tax Officer shall decide the objections so failed in a legal manner and then pass final orders in accordance with law after providing an opportunity of hearing to the petitioner or his authorised representative. 4. In the result the writ petitions stand dismissed as indicated hereinabove.Writ Petition dismissed. *******