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TMI Blog2022 (3) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... legal issue raised by the assessee is that the Ld. CIT(A) has erred in upholding the order AO despite the fact that the AO has failed to supply the copy of the reasons recorded u/s 148(2) of the Income Tax Act, 1961 (hereinafter referred to as the Act) to the assessee during assessment proceedings and framed the assessment as such thereby rendering the assessment so framed as nullity and invalid in the eyes of law. 3. The facts in brief are that the return of income was filed by the assessee on 03.08.2013 declaring total income of Rs. 44,28,590/-. The AO received information from DDIT(Investigation) Unit-1 Lucknow vide letter dated 2.8.2016 that M/s Programme Support Unit Foundation was receiving donations from different persons/entities w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the bench that the Ld. CIT(A) has erred in law and on facts by upholding the assessment order passed by the AO which is an invalid order as Ld. CIT(A) has completely failed to address the issue of non supply of reasons recorded during assessment proceedings to the assessee. The Ld. A.R vehemently submitted before the Bench that notice u/s 148 of the Act was issued to the assessee on 02.05.2017 which was complied with by the assessee by filing return of income on 14.12.2017 and simultaneously requesting the AO to provide/supply the copy of the reasons recorded vide letter dated 14.12.2017. The Ld. A.R drew the attention to the Bench to the said communication dated 14.12.2017 and pointed out that the assessee has subsequently requested t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehta reported in (2021) 124 taxmann.com 516 (Mad HC) iv) CIT vs. National Organic Chemical Industries Ltd. (2020) 115 taxmann.com 244 (Bom) Finally the Ld. A.R. prayed before the bench that assessment order so framed by the AO may kindly be quashed by setting aside the order of Ld. CIT(A). 5. The Ld. D.R on the other hand strongly opposed to the contentions of the Ld. A.R by submitting that the said issue was never raised before the Ld. CIT(A) by referring to Form No. 35 and grounds raised by the assessee before the ld CIT(A) and submitted that the assessee cannot be allowed to rake up this issue at this stage. The Ld. D.R therefore submitted that the legal ground raised by the assessee may kindly be dismissed. 6. In the rejoinder, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the authorities below. Under these circumstances, we have no choice but to proceed on the assumption that the reasons were never supplied to the assessee. It is trite law that the assessment framed without supplying copy of reasons to the assessee is not a valid assessment and cannot not be sustained. The case of the assessee finds support from the decision of the GKN Driveshafsts (India) Ltd. vs. DCIT (supra) wherein the Hon'ble Apex Court has held that when a notice u/s 148 of the Act is issued and the assessee has filed its return of income and sought the reasons for issuance of notice u/s 148 of the Act, the AO is bound to furnish the copy of reasons within the reasonable time and assessee on receipt of the reasons is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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