2015 (3) TMI 1339

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....evity. 2. By the first ground for both the years, the assessee has challenged the jurisdiction of the Officer for reopening of the assessment. 3. It is brought to our notice that vide notice dt. 13.3.2003 issued u/s. 148 of the Act, the Assessing Officer sought to reopen the assessment for A.Y. 1998-99. The notice is at page-81 of the paper book. In this case, the original assessment was made u/s. 143(3) of the Act vide order dt. 8.2.2001. In pursuance of the notice issued u/s. 148 of the Act, the assessee vide letter dt. 28.3.2003 brought to the knowledge of the AO that he has not mentioned the reasons for reopening the assessment. The assessee also stated that the return already filed may be considered as return filed in pursuance of th....

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....upply of the reasons to the assessee by the AO after the completion of the assessment makes the assessment bad in law and the reassessment is to be held as invalid. The Tribunal's observations at para-14.7 is worth mentioning. "Coming to the reliance placed by the Ld. DR in the case of Gunnder Kaur 102 ITD 189 (Del). We find that the learned Senior Advocate, Shri Dinesh Vyas has rightly brought out the legal position. In the case of S. Narayananappa (supra, the Hon'ble Supreme Court was considering a situation where reasons were sought at the time of initiation of proceedings. Upto the stage of initiation of proceedings, it is an administrative act and the Hon'ble Supreme Court held that prior to issual of notice, the AO is not bound to c....