ITAT Bangalore: Section 148 Valid, Reassessment Set Aside for Non-Supply of Reasons

Guthu Rithesh Rai Vs DCIT (ITAT Bangalore)

148 Valid, But Reasons Must Be Supplied: ITAT Bangalore Sets Aside Reassessment for Fresh Adjudication

The Bangalore SMC Bench of the ITAT set aside the reassessment framed u/s 143(3) r.w.s. 147 and restored the matter to the AO solely on the ground that reasons recorded for reopening were not furnished to the Assessee, thereby depriving him of the statutor

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