Reasons for reopening of assessment u/s 148 not supplied construes non-service of valid notice

Deepak Bajaj Vs ITO (ITAT Kolkata)

ITAT Kolkata held that as reasons to believe, as recorded by AO, for reopening of the assessment under section 148 of the Income Tax Act is not supplier to the assessee, it will be construed that no valid notice is served and hence the proceedings are liable to be set aside.

Facts- The assessee is engaged in the business of television software in the name of “Beyond Reels’. Case of the assessee was reopened by issuing a notice u/s 148 of the Act dated 04.10.2012.

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