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2018 (1) TMI 1617 - AT - Income TaxValidity of Re-opening of assessment - assessee requesting for the reasons recorded for the purpose of re-opening denied - HELD THAT:- Revenue has not been able to produce any evidence to show that the reasons recorded had been provided to the assessee as prayed for in its letter. This being so, respectfully following the decision in the case of Videsh Sanchar Nigam Ltd. [2011 (7) TMI 715 - BOMBAY HIGH COURT] as also the principles laid down by the Hon’ble Jurisdictional High Court in the case of M/s.Jayanthi Natarajan [2017 (9) TMI 1042 - MADRAS HIGH COURT] we are of the view that the reasons recorded having not been given to the assessee before the completion of the assessment, the re-assessment is invalid and liable to be annulled and we do so. Appeal filed by the assessee is allowed.
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