Dismissing the appeal of the revenue the Court held that  once it is established from the record and concurrently held by both Commissioner and the Tribunal that copy of the reasons was given to the Respondent- Assessee in support of the notice for reopening, the view taken that the reopening of assessment was without jurisdiction, cannot be faulted with. Relied Court in case of CIT v.  Videsh Sanchar Nigam Ltd. (2012) 21 taxmann.com 53 (Bom) (HC) wherein the Court held that if the reasons for reopening of the assessment, though repeatedly asked, are not supplied and supplied only after completion of assessment, the order of reassessment cannot be upheld. This dicta directly applies to the present case. (AY . 2007-08)