Allowing the petition the Court held that where a reopening notice was issued upon assessee and, further, an order of assessment under section 147 read with section 144B was passed, since assessee had consistently requested Assessing Officer to furnish reasons for reopening which admittedly were never provided to assessee, impugned reopening of assessment and further order passed were unsustainable in law. The Court also held that the matter is remanded to the concerned officer under the Faceless Assessment Scheme who shall proceed in the matter after providing to the Petitioner the reasons recorded for reopening. The proceedings be completed preferably within a period of three months from today. (AY. 2014-15)