Allowing the petition the Court held that ; Duty of the Assessing Officer to furnish the reasons recorded to the assessee and proper procedure to be followed .Accordingly the AO and assessee was directed to follow the proper procedure . (AY.2013-14)
Manjula Athur. v. ITO (2018) 404 ITR 177 / 165 DTR 314 (Mad) (HC)
S.147: Reassessment —Duty of the Assessing Officer to furnish the reasons recorded to the assessee and proper procedure to be followed -Matter was set a side . [ S.148 ]