Assessment Proceedings u/ss 147/148 Void Due to Lack of Recorded Reasons by AO; Assessment Order Quashed.

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....Reopening of assessment - very initiation of assessment proceedings u/s 147/148 were void and non est at the very outset because the AO has not recorded any reasons after applying his mind nor supplied the copy thereof to the assessee - question of filing / disposing off the objections by assessee/AO does not arise - assessment order quashed....