2018 (1) TMI 1676

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..... e not provided to the Respondent-Assessee in spite of the same being sought by. The impugned order of the Tribunal allowed the Respondent-Assessee's appeal by following the decision of this Court in CIT v/s. Videsh Sanchanr Nigam Ltd.. [ 2011 (7) TMI 715 - BOMBAY HIGH COURT] Revenue very fairly states that the issue raised by the Revenue stands concluded against the Revenue and in favour o .....

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..... cts and in the circumstance of the case and in law, the Tribunal is justified in setting aside the assessment on the ground of non-provision of the reasons for reopening assessment? 3 It is an undisputed position before us that the reasons for re opening were not provided to the Respondent-Assessee in spite of the same being sought by. The impugned order of the Tribunal allowed the Respond .....

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