Allowing the cross-objection and dismissing the appeal of the revenue the Tribunal held that  the assessee had made a request to the Assessing Officer to provide the reasons for initiation of proceedings under section 147 of the Act and such reasons recorded were not furnished to the assessee. When the reasons recorded were never communicated to the assessee inspite of requests made, the Assessing Officer lacked the jurisdiction to pass reassessment order which was liable to be quashed. (AY.2010-11)