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2019 (7) TMI 1689 - ITAT MUMBAIReopening of assessment u/s 147 - non supply of reasons and not qua the change of opinion - HELD THAT:- In this case the assessee has not filed any return of income despite the issue of notice under section 148 due to the fact that all the records of the assessee were seized by the various government agencies and assessee was not having any access to such records at the relevant point of time. This fact was brought to the notice of the AO. Assessee requested by various letters during course of the assessment proceedings to supply the reasons but AO did not supply any reasons recorded for re-opening. Even after completion of the assessment, the assessee again requested vide letter dated 30.05.2018 and 01.05.2019 to supply copy of reasons but some were not supplied to the assessee. Once it has established that assessee has not been supplied copy of reasons recorded, then the reassessment proceedings as well as the assessment framed as a result thereof are invalid. The case of the assessee is squarely covered by the decision of the Hon’ble Bombay High Court in the case of CIT vs. IDBI Ltd [2016 (7) TMI 1587 - ITAT BANGALORE]wherein it has been held that where the reasons recorded are not supplied to the assessee, the order of reassessment would be without jurisdiction. - Decided in favour of assessee.
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