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2018 (12) TMI 1461 - AT - Income TaxValidity of reopening of assessment - non-communication of reasons to the assessee for reopening of assessment - Held that:- In the absence of signature of the AO, the order sheet entry dated 22.02.2016 is unauthenticated and cannot be given much weightage. Reasons required to be communicated to the assessee properly. See SABH INFRASTRUCTURE LTD. VERSUS ASSTT. COMMISSIONER OF INCOME TAX [2017 (9) TMI 1589 - DELHI HIGH COURT] The department could not place any evidence or any other decision of the Higher Court or Tribunal to controvert the submissions made by the AR and the decisions relied upon by the AR. The department could not place any evidence to establish that the reasons were communicated to the assessee and no other decision was brought before us to controvert the submissions of the AR. Therefore, we hold that the AO has not communicated the reasons for reopening of assessment and the case laws relied up on by the Ld.AR are squarely applicable to assessee’s case. Accordingly, we hold that the assessments made u/s 147 r.w.s. 143(3) are invalid - Decided in favour of assessee
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