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2017 (12) TMI 1647 - AT - Income TaxReopening of assessment - non communication of the reasons - Held that:- In the instant case, the AO had issued notice u/s 148 and the assessee has complied with the notice and requested for reasons. The AO completed the assessment without communicating the reasons. Case of COMMISSIONER OF INCOME TAX VERSUS M/S TREND ELECTRONICS [2015 (9) TMI 1119 - BOMBAY HIGH COURT] to be followed. We hold that the assessment made u/s 147 r.w.s. 143(3) without communicating the reasons is bad in law. Accordingly, the orders framed u/s 147 r.w.s. 143(3) are quashed and the appeal of the assessee is allowed. Since, we have quashed the assessment made u/s 143(3), we consider it is not necessary to adjudicate the grounds on merits. - Decided in favour of assessee.
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