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2018 (4) TMI 1418 - AT - Income TaxReopening of assessment - A.O. typed the reasons but not signed the order sheet - defective notice - Held that:- On verification of the assessment record, it is noticed that the A.O. typed the reasons but not signed the order sheet, thus there are no reasons recorded for reopening of assessment as required u/s 148 of the Act. The A.O. neither complied with the statutory requirement of recording the reasons for issue of notice nor complied with the law laid down in case of GKN Driveshafts (India) Limited Vs. ITO [2002 (11) TMI 7 - SUPREME Court]. Therefore, the notice issued u/s 148 is bad in law accordingly same is quashed and the consequent assessment order made u/s 147 r.w.s. 143 (3) is annulled and the appeal of the assessee is allowed.
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