Hon’ble ITAT noted that the ‘issue as per reasons recorded for reopening’ provided to the assessee and ‘reasons recorded for reopening’ reproduced in the assessment order are different. Few paragraphs quoted in the reasons reproduced in the assessment order was not there in the ‘issues as per reasons recorded for reopening’ provided to the assessee. Therefore, the Hon’ble ITAT held that by not providing the complete reasons recorded for reopening the assessment; the learned AO has violated the provisions of the law. Hence, following the principle laid down by Hon’ble Bombay High Court in the case of PCIT vs. Shodiman Investment (P) Ltd. (2020) 422 ITR 337 quashed the reassessment proceeding.