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2018 (4) TMI 929 - AT - Income TaxReopening of assessment - non-supply of the reasons to the assessee - Held that:- In the present case, non-supply of the reasons to the assessee is in direct violation of ‘GKN Driveshafts - 2002 (11) TMI 7 - SUPREME Court’, debarring him from exercising his legal right to file objections against the issuance of the reassessment notice. Conveying the gist of the reasons to the assessee nowhere serves the purpose, as objections, if required to be filed by the assessee, are to be against the reasons proper and not any ‘gist’ of such reasons. Section 124(3)(b) is not at all applicable to the facts of the present case. Section 124 concerns the territorial jurisdiction of the AO, whereas the grievance of the assessee in the present case is regarding the issuance of the notice u/s 148. Too, undisputedly, in response to the notice u/s 148, the assessee requested his original return filed to be treated as one in response to the notice u/s 148. Thererfore, it cannot be said that no return was filed in response to the notice u/s 148. The AO, in fact, has proceeded to frame the assessment on such return only - Decided in favour of assessee
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