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2013 (3) TMI 633 - ITAT MUMBAI
Reopening of assessment - Held that:- Reassessment order passed by the AO u/s.143(3) r.w.s 147 of the Act dated 30.12.2010 is bad in law as the AO had not furnished copy of the reasons recorded despite specific request made by the assessee before he completed the assessment. Hence, the assessment order is quashed as null and void. - Decided in favour of assessee.