Assessee Loses Benefits for Failing to Request Reassessment Reasons u/s 148 Before Completion of Proceedings.

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....Reassessment - assessee did not place his wiliness or desire before the AO after receipt of notice u/s 148 of the Act until completion of reassessment proceedings on 27.11.2009, seeking copy of reasons recorded, therefore, the assessee is not entitled for any benefit in this regard - AT....