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2018 (1) TMI 1676 - HC - Income TaxValidity of reopening of assessment u/s 147 - mandation of reasons for re opening - Tribunal setting aside the assessment on the ground of non-provision of the reasons for reopening assessment - HELD THAT:- It is an undisputed position before us that the reasons for re opening were not provided to the Respondent-Assessee in spite of the same being sought by. The impugned order of the Tribunal allowed the Respondent-Assessee's appeal by following the decision of this Court in CIT v/s. Videsh Sanchanr Nigam Ltd.. [2011 (7) TMI 715 - BOMBAY HIGH COURT] Revenue very fairly states that the issue raised by the Revenue stands concluded against the Revenue and in favour of the Respondent-Assessee by the decisions of this Court in Videsh Sanchar Nigam (supra) as well as in CIT v/s. Trend Electronics [2015 (9) TMI 1119 - BOMBAY HIGH COURT] - No substantial question of law
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