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2015 (6) TMI 666 - AT - Income TaxReopening of assessment - non providing reasons for issuing notice - Held that:- Requirement of recording the reasons and communicating the same to the assessee, enabling the assessee to file objections and the requirement of passing a speaking order, are all designed to ensure that the Assessing Officer does not reopen the assessments which have been finalized on his mere whim and fancy, and that he does so only on the basis of lawful reasons and, a deviation from these directions would entail the nullifying of the proceedings Respectfully following the decision of Hon'ble Jurisdictional High Court in Haryana Acrylic Manufacturing Company (2008 (11) TMI 2 - DELHI HIGH COURT ), we decide the issue in favour of the assessee and hold that in view of the fact that the assessee was not given the copy of the reasons for issuing notice under Section 148 of the Act by the Assessing Officer inspite of a specific written request of the assessee for providing the same, the whole reassessment proceedings and the resultant order of assessment passed under Section 143(3)/148 of the Act have become vitiated entailing in nullifying proceedings and, accordingly, the orders of assessment under Section 143(3)/148 are quashed - Decided in favour of assessee.
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