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2017 (3) TMI 667 - AT - Income TaxValidity of reopening of assessment - reasons were not recorded and in fact copy was not supplied to the assessee in order to file its objections - Held that:- Letter dated 30th August, 2016 addressed by the DCIT, Circle-3(2), Hyderabad to the Senior Authorised Representative clearly indicate that no such reasons were recorded by the A.O. in the order sheet and, at any rate, the reasons if any, recorded was not served upon the assessee to enable the assessee to file its objections. Even otherwise there is no fresh tangible material to come to the conclusion that income of the assessee has escaped assessment. Under these circumstances while dealing with the scope and ambit of section 147 r.w.s.148 of the Act, reopening of assessment is bad in law. - Decided in favour of assessee
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