The Tribunal dismissing the assessee’s appeal held that communication of reasons to the assessee where the assessee seeks reasons for the issuance of notice, the AO is bound to the supply the reasons within a reasonable time. In the instant case, after filing the return of income, the assessee never sought reasons for initiating proceedings under s. 147 during the course of assessment proceedings and participated in such proceedings. Thus, the assessee cannot be take the plea that reasons were not supplied to him or the reasons have not been supplied within a reasonable period of time taking support from the  directions of the Supreme Court in the case of GKN Driveshafts (India) Ltd. vs ITO (2003) 179 CTR (SC) 11 : (2003) 259 ITR 19 (SC). After calling for the remand report from the AO, the CIT(A) has recorded a specific finding to the effect that reasons were duly communicated to the assessee during the course assessment proceedings which is duly acknowledged by the assessee on the note sheet. Therefore, there is no violation on the part of the AO in terms directions laid down by the Supreme Court as well as in terms of principle of natural justice. Hence, contention of assessee that AO has not supplied copy of reasons cannot be accepted.(AY. 2008-09)