Failure to supply reasons recorded by AO u/s 148 will make whole assessment proceedings void

Brief Background of the case

In the present case, Assessing officer issued notice u/s 148 for making re-assessment of the assessee. In response, the assessee filed a four page letter addressing to the A.O. wherein a request has been made in the concluding part of the letter to supply the reasons for re-opening the cases u/s 148 of the Income Tax Act. The assessee submittedthat an affidavit regarding non-receipt of reasons for reopening ofassessment under Section 148 was filed.The fact of asking the reasons by

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