Reassessment u/s 147 is void if reasons for reopening not provided despite specific request of assessee

Brief of the Case ITAT Jaipur held In case of ACIT vs. Shri M.R. Seetharam that it is mandatory that Assessing Officer should furnish the copy of the reasons recorded for initiation of re-assessment proceedings under Section 147 exactly as it is recorded by the Assessing Officer. Mere assessee was aware of the reassessment proceedings or participated in reassessment proceedings will not make any difference regarding comply with the mandatory requirement of supply of copy of reasons. Non supply of reasons will be treated as violation of principal of natural justice and it will make the whole ex...