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2015 (6) TMI 641 - AT - Income TaxReopening of assessment - non-furnishing of reasons recorded by the AO - Held that:- No copy of the reasons recorded were furnished to the assessee, which is necessary before the assessment is completed. We hold that in view of the decision of the Tribunal in the case of Telco Dadajee Dhackjee Limited (2012 (8) TMI 495 - ITAT MUMBAI ) and the case of Videsh Sanchar Nigam Ltd., (2011 (7) TMI 715 - Bombay High Court ), the reassessment order passed by the AO u/s.143(3) r.w.s 147 of the Act dated 30.12.2010 is bad in law as the AO had not furnished copy of the reasons recorded despite specific request made by the assessee before he completed the assessment. - Decided in favour of assessee.
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