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2017 (12) TMI 54 - ITAT VISAKHAPATNAMValidity of reassessment made u/s 147 - non communicating the reasons recorded for reopening - Held that:- AO cannot proceed to make the reassessment without communicating the reasons and the assessment order framed u/s 147 without communicating the reasons required to be quashed. Accordingly, the assessment order made u/s 143(3) r.w.s. 147 is hereby quashed. See CIT Vs. Videsh Sanchar Nigam Ltd. [2011 (7) TMI 715 - Bombay High Court] - Decided in favour of assessee.
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