Failure on the part of SO to deliver copy of reason to believe to assessee within prescribed time of 6 years ending on 31.3.2015,to raise objection to reopen the legally closed assessment u/s 143(3) of IT Act 1961,is bad in law and against law of natural justice, not sustainable in the eye of law, further there is miles of difference in between the reasons recorded and assessment completed, no live link, resulted departmental appeal against the order of CIT(A) Kolkata, dismissed, upholding arguments raised by AR.