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2020 (2) TMI 829 - AT - Income TaxValidity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - HELD THAT:- The requirement of supply of reasons u/s 148 of the Act when the assessee has specifically requested for the same after complying with the notice u/s 148 is sine qua non and goes to the root of the jurisdiction of the AO. In our opinion, the assessment framed without supplying reasons recorded u/s 148 deprives the assessee from filing the objections to the said reopening. Therefore the assessment framed by the AO without supplying reasons is without jurisdiction and cannot be sustained. The case of the assessee is squarely covered by the decision of hon’ble jurisdictional High Court in the case of CIT vs. M/s IDBI Ltd. [2016 (10) TMI 166 - BOMBAY HIGH COURT] - The appeal of the assessee is allowed on legal issues.
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