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2017 (11) TMI 1641 - AT - Income TaxReopening of assessment proceedings u/s 147 - non furnishing of reasons to believe to assessee - Held that:- As AO could not produce any record or document to show that a copy of the reasons recorded for reopening of the assessment has been served on the assessee before the completion of the assessment on 22.12.2010, despite repeated requests by the assessee to the A.O for furnishing the same. Under these circumstances, as the ld. A.O has failed to give a copy of the reasons recorded for reopening to the assessee despite application for the same, the assessment is to be held as bad in law. - Decided in favour of assessee
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