On writ, the Court held that the assessee had consistently requested the Assessing Officer to furnish the reasons for reopening, which admittedly were never provided to the assessee. Even otherwise, the time granted by the Assessing Officer to the assessee to file its response to the draft assessment order was quite insufficient. Hence, the assessment and notice of demand, both dated March 21, 2022 as well as the notice under section 148 of the Act dated March 30, 2021 were not valid. Referred, GKN Driveshafts (India) Ltd. v. ITO, (2003) 259 ITR 19 (SC).   (AY. 2014-15)