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2015 (1) TMI 1413 - AT - Income TaxValidity of reopening of assessment - non-supply of reasons for re-opening - Held that:- The Hon’ble Supreme Court, in the case of GKN Driveshafts (India) Pvt. Ltd. (2002 (11) TMI 7 - SUPREME COURT) has clearly held that where the AO issues notice u/s 148 and the assessee seeks the supply of reasons for reopening of assessment after filing a return of income in response to notice u/s 148, then, the AO must supply the same and if the assessee files any objections thereto, the AO has to first dispose of the objections before proceeding with the re-assessment of income. As relying on case of VSNL [2011 (7) TMI 715 - BOMBAY HIGH COURT] and also Alana Cold Storage vs. ITO ( [2006 (9) TMI 123 - BOMBAY HIGH COURT]) holding that the re-assessment is bad in law for non-supply of reasons for re-opening. - Decided in favour of assessee
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