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2021 (2) TMI 604 - AT - Income TaxValidity of reopening of assessment - AO has not furnished copy of reasons recorded before completing the assessment u/s 143(3) r.w.s. 147 - HELD THAT:- As fairly well settled that once the assessee complies with the notice issued under section 148 of the Act and seeks reasons for reopening of assessment, the Assessing Officer is duty bound to furnish the reasons of reopening before proceeding further with the assessment. This is for the simple reason of enabling the assessee to raise objections against the validity of reopening of assessment under section 147 - Unless, the aforesaid basic requirement is complied, the assessment has to be declared as invalid. In the facts of the present case, it is patent and obvious that the Assessing Officer has not supplied the reasons for reopening the assessment of the assessee prior to completion of re-assessment - the impugned assessment order having been passed in gross violation of rules of natural justice, has to be declared as invalid and deserves to be set aside. We direct the Assessing Officer to supply the reasons recorded to the assessee for enabling her to raise objection, if any, on the issue of reopening of assessment. Only after meeting the objections of the assessee, the Assessing Officer may proceed to complete the assessment after due opportunity of being heard to the assessee.
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