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2015 (11) TMI 1290 - AT - Income TaxReopening of assessment - non communication of reasons for initiation of proceedings Held that:- We find that the Commissioner of Income Tax (Appeals) has stated in his order that no reasons for initiation of proceedings under section 148 of the IT Act, 1961 were communicated to the assessee. The Departmental Representative could not bring any material on record to controvert the finding of the Commissioner of Income Tax (Appeals) that the reason for reopening of the assessment was communicated to the assessee. Hence, following the decision of the Hon'ble Bombay High Court in the case of M/s. Trend Electronics (2015 (9) TMI 1119 - BOMBAY HIGH COURT), the appeals of the assessee are to be allowed and the reassessment orders dated in all the years under consideration is to be quashed. - Decided in favour of assessee.
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