ITAT quashes reopening as AO provided only a Part of reason recorded to Assessee

Wimco seedlings Ltd Vs JCIT (ITAT Delhi)

ITAT quashed reopening where reasons recorded by the assessing officer produced before the higher authority are quite different and whereas the extract given to the assessee was merely of two paragraphs

Delhi ITAT deprecated & reprimanded on revenue conduct in reopening case by giving two sets of reasons recorded one to assessee & another to court by holding that :-

On perusal of above two statements (one) the reasons supplied it to the assessee

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