2011 (4) TMI 1419

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.... K. D. RANJAN, AM: 1. This appeal by the assessee for the Assessment Year 2004-05 arises out of the order of Ld. CIT(A) VII, New Delhi. 2. At the outset Ld. A.R. for the assessee submitted that the assessment made in pursuance to the notice u/s 148 read with Section 147 is bad in law on the ground that no addition has been made on the basis of which assessment was reopened and the Assessing ....

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....ssessee nor the reasons recorded for reopening were ever provided to the appellant." 3. It was fairly conceded by the Ld. A.R. for the assessee that before Ld. CIT(A), no such ground of appeal was taken. He made a request that this ground of appeal may be admitted and adjudicated upon. 4, After hearing both the parties, the amended grounds of appeal were admitted. The assessee in the amended....