Reassessment not valid if Reason for issuing reassessment notice not furnished to assessee

Shri Gulab L. Bodke Vs ITO (ITAT Pune)

The assessee in present appeal has challenged the validity of assessment order primarily on the ground that the reasons for reopening were not provided to the assessee. A perusal of documents on record indicates that the reasons for reopening were not furnished to the assessee. The Revenue has not brought on record any document indicating that the reasons for reopening were ever furnished to the assessee. The Hon’ble Supreme Court of India in the case of GKN Driveshafts (India) Ltd. V

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