9911796707
TMI Blog2013 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... s) has erred in la and on fact in dismissing the ground that "The assessing Officer has erred in law and on fact in reopening the assessment proceedings u/s 147 of the Act. The assessment proceedings finalized on such reopening is al bad in law It is prayed that the order of the Id CIT. (A) may be set-a- de to the above extent and the assessment order passed by the Assessing Officer may be quashed 2. The Id. CIT (A) has erred in law and on fact in dismissing the ground of appeal that The Id. Assessing Officer has erred in law and on ct in finalizing the reopened assessment proceedings without communication the reasons for reopening of assessment proceedings and without giving opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee after complying with the notice issued under section 148 of the Act sought reasons recorded by the AO, and the AO did not respond to the said request of the assessee. However, he placed reliance on the order of the learned CIT(A) on this issue. 5. We find that the learned CIT(A) has held that the AO has not provided the reasons as recorded in pursuance to request made by the assessee. However, according to the learned CIT(A), as the show cause notice dated 21.11.2008 issued by the AO and the re-assessment order contained the reason for reopening, and therefore, the reasons were before the assessee, and accordingly, rejected the grounds of the appeals of the assessee in this regard. We find that the reasons recorded in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2008 at 11.30 a.m. failing which it will be construed that you have nothing to stale in these matters and the amounts in question will be added to your total income." A perusal of the aforesaid show cause notice show that it is nowhere stated by the AO that whatever mentioned in the show cause notice were reasons which were actually recorded by the AO before the issuance of the notice under section 148 of the Act. Therefore, in our considered view, the learned CIT(A) erred in observing that the recorded reasons were with the assessee before the completion of the re-assessment. Further, we find that the Hon'ble Bombay High Court in the case of CIT Vs. Videsh Sanchar Nigar Ltd., (2012) 340 ITR 66 (Bom) held as under: & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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