TMI Blog2006 (2) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... hing of the copies of the reasons by the Assessing Officer for reopening the case under section 147, even though the assessee has not applied for certified copies of the reasons recorded by the Assessing Officer and paying the necessary charges is valid?" - first question now raised, therefore, stands concluded in favour of the assessee - In view of conclusion in respect of question No.1, the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of assessment without issue of notice under section 143(2) within 12 months is not valid? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that, non-furnishing of the copies of the reasons by the Assessing Officer for reopening the case under section 147, even though the assessee has not applied for certified copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the relevant assessment years, by taking the admissible deduction under section 24(1)(vi) at Rs. 7,20,000 for each assessment year. The Income-tax Appellate Tribunal, on further appeal by the assessee, decided the issue in favour of the assessee holding that the reopening of assessment is bad in law. Aggrieved by the order of the Appellate Tribunal, the Revenue has come forward with this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue on technical grounds without going into the merits of the case. In respect of question No. 1, we find that on a similar issue which came up for consideration in CIT v. M. Chellappan [2006] 281 ITR 444, a Division Bench of this court, in which one of us was a party (P.D. Dinakaran J.) applying the ratio laid down by the Punjab and Haryana High Court in Vipan Khanna v. CIT [2002] 255 ITR 220 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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