The assessment was reopened, since assessee requested for supply of reasons for reopening of assessment u/s. 148, which were not supplied, the AO was directed to supply reasons for reopening of assessment to assessee and only after disposal of objections, if any, raised by assessee to reopening, AO would proceed to recomputed income of assessee in accordance with law. (AY. 2011-12)
Jitender Kumar Gupta (HUF) v. ACIT (2021) 189 ITD 714 (Hyd.)(Trib.)
S. 148 : Reassessment-Notice-Reasons for reopening not supplied-Directed to supply reasons for reopening and only after disposal of objections, if any, raised, AO would proceed to re compute income of assessee in accordance with law-Matter remanded. [S. 69B, 147]