2017 (11) TMI 1641

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..... Per J. Sudhakar Reddy, Accountant Member :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-Central-I, Kolkata [hereinafter the 'ld. CIT(A)'], dated 17.09.2014 passed u/s 143(3)/147 of the Income Tax Act, 1961 (the 'Act') for the assessment year 2006-07 on the following grounds: "1. That the learned CIT(A) erred in conf .....

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..... , the ld. DR produced the assessment records. He could not produce any record or document to show that a copy of the reasons recorded for reopening of the assessment has been served on the assessee before the completion of the assessment on 22.12.2010, despite repeated requests by the assessee to the A.O for furnishing the same. Under these circumstances, as the ld. A.O has failed to give a copy o .....

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..... spose of the objections, if filed, by passing a speaking order before proceeding with the assessment in respect of the five assessment years................ 3. CIT vs Videsh Sanchar Nigam Ltd. (340 ITR 66) Bombay HC It was held that failure to furnish the recorded reasons for issue of reopening notices to the assessee before completion of the assessment proceedings would make the reassessment .....

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