ITAT set aside assessment order for not providing reason for reopening to Assessee

Radhika Chopra Vs ITO (ITAT Delhi) From the record it is seen that the Assessing Officer has not recorded in the assessment order that the reasons for reopening were supplied to the assessee. Since the reasons for reopening goes to the root of the case and the assessee has legal right to make objection against reopening of the assessment, this being a valuable legal right of the assessee, the statutory authority cannot ignore the same. Therefore, considering the facts and circumstances of the present case, I hereby set aside the impugned assessment order and restore the assessment to the file ...