Assessing Officer reopened assessment on ground that in original assessment, he had extended excessive and unnecessary relief to assessee on wrong appreciation of facts, though the recorded reasons were not communicated to the assessee. CIT (A) up held the order of the Assessing Officer. On appeal the Tribunal quashed reassessment proceedings on ground that reasons for reopening were not communicated to assessee and despite opportunities, revenue was not able to produce any evidence to show that reasons recorded for reopening had been provided to assessee as requested by them in their letter. On appeal by revenue the High Court held that Tribunal was right in quashing reassessment proceedings.  (AY. 2006-07)