2020 (1) TMI 57

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..... re incorrect as they were not pertaining to the year under consideration. Once it is established from the record and concurrently held by both Commissioner and the Tribunal that copy of the reasons was given to the Respondent Assessee in support of the notice for reopening, the view taken that the reopening of assessment was without jurisdiction, cannot be faulted with. Learned Counsel for the Respondent - Assessee has placed on record decision of the Division Bench of this Court in case of Commissioner of Income-Tax Vs. Videsh Sanchar Nigam Ltd [2011 (7) TMI 715 - BOMBAY HIGH COURT] as held that if the reasons for reopening of the assessment, though repeatedly asked, are not supplied and supplied only after completion of assessment, the or .....

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..... n appeal to the Commissioner of Income Tax (Appeals), main ground being that the Assessing Officer did not supply reasons in support of the reopening notice. The Commissioner (Appeals) allowed the appeal on the ground of jurisdiction of the Assessing Officer and on merits. The appeal filed by the Appellant - Revenue to the Income Tax Appellate Tribunal was dismissed by the impugned order. Hence, this appeal by the Revenue. 3. We have heard Mr.Suresh Kumar, learned Counsel for the Appellant and Mr.Nishant Thakkar, learned Counsel for the Respondent. 4. The Tribunal and the Commissioner have recorded a finding that no reasons in support of notice for reopening were supplied to the Respondent - Assessee inspite of they being asked by the Res .....

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..... for disposing the objection raised by assessee was passed by AO." Thus the Tribunal has confirmed the factual finding recorded by the Commissioner that copy of the reasons were not supplied to the Respondent - Assessee inspite of being asked by the Respondent - Assessee. Nothing is pointed out how this position is incorrect. Even on merits, the Tribunal found that the reasons were incorrect as they were not pertaining to the year under consideration. 5. Once it is established from the record and concurrently held by both Commissioner and the Tribunal that copy of the reasons was given to the Respondent - Assessee in support of the notice for reopening, the view taken that the reopening of assessment was without jurisdiction, cannot be fa .....

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