The assessee had not been furnished the full information based on which the reopening proceedings under section 147 of the Income-tax Act, 1961 were proposed. On writ the Court held that there is violation of principle of natural justice.  The Assessing Officer had considered the reply given by the assessee but thereafter passed an order in the remaining paragraphs which were not explicitly stated in the reasons for reopening according to the annexure to the notice under section 148A(b). The Court held that the order passed under section 148A(d) should be reckoned as reasons for reopening and the assessee was to file an objection and also enclose all documents in support of the claim and thereafter the Assessing Officer should consider the reply and documents and afford an opportunity of personal hearing to the assessee. (AY.2018-19)