Assessment Reopening Invalid: Late Corrigendum u/s 148A(b) Fails to Provide Sufficient Asset Details.

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....Validity of reopening of assessment - notice u/s 148A(b) - The corrigendum issued more than two months after the order under Section 148A(d) vitiates the order beyond repair. We also notice that sufficient material regarding the assets on which investments are alleged to have been made have also not been disclosed in the notice under Section 148A(b). If an agriculture land is referred to, it is only proper that the description along with the details of the location as also the specification of the deed by which the acquisition was made should be informed to the assessee. Similarly in the case of a vehicle, the Registration Number and the details are to be supplied - HC....