Allowing the appeal  the Tribunal held  that the reasons for reassessment were supplied to the assessee only on November 21, 2017 and the assessee on the same day filed the objections to the reopening of the assessment which had been disposed of by order dated December 5, 2017. The Assessing Officer within 23 days after disposing of the objections of the assessee passed the reassessment order dated December 28, 2017. Time of four weeks was not granted to the assessee to take remedial action in the matter. Thus, the reassessment order dated December 28, 2017 framed under section 147 read with section 143(3) was bad in law and deserved to be quashed. Relied on

Kamlesh Goel (Smt.) v. ITO (I. T. A. No. 5730/Delhi/2017 dated August 30, 2018) and Bharat Jayantilal Patel v. UOI  [2015 378 ITR 596 (Bom)  (HC) PCIT .  v. Sagar developers (TA No. 797 of 2015 etc., dated July 21, 2016), distinguished. . Tribunal also held  that  if there were two views possible, then the view in favour of the assessee shall have to be followed for deciding the matter in dispute.( AY.2010-11)