2019 (11) TMI 1864

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....iating the contention of the appellant about not passing separate speaking order in consequences to objection raised for issuance of Notice u/s 148 of I.T. Act, thereby has violated the direction of Hon. Supreme Court in the case of GKN Drivershafts (India) Ltd. Vs. ITO, therefore entire proceedings u/s 147 of I.T. Act, are void ab initio and needs to be quashed." 3. Referring to the above legal ground no. 2, ld. Counsel for the assessee submitted that this is a case where the Assessing Officer originally made an assessment and the same was attempted for reopening and issued notice u/s 148 of the Act. The Assessing Officer supplied the reasons and the same were contested by the assessee by filing the reply. In response to the said reply ....

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....t of the reasons for re-opening of the assessment u/s 148 of the Act the assessee vide letter dt.05.03.2014 had raised objection to the re-opening of the assessment proceedings initiated by the AO. The AO did not dispose of the objections separately and proceeded and passed the re-assessment order. Before us, Revenue has not placed any material on record to demonstrate that the reasons recorded for reopening the assessment was furnished to the assessee. In the present case it is thus clear that despite the request by the assessee, the Assessing Officer has completed the assessment without furnishing the reasons recorded for reopening of assessment. Furnishing the reasons recorded for reopening of the assessment is mandatory condition as hel....