The Commissioner Of Income Tax-23 v. Shri.puransingh L.manchanda

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION The Commissioner of Income Tax-23....Appellant vs. Shri.Puransingh L.Manchanda....Respondent.--- Mr.Abhay Ahuja, for appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 21[st] October,2008. P.C.:- 1.Admittedly, the reasons recorded for reopening the assessment were neither produced beforethe adjudicating authority nor before the CIT appealnor before the Tribunal. When the assessee hadspecifically sought for a copy of the reasonsrecorded for reopening the assessment to the assessing officer, he intimated that such reasons arediscussed in the assessment order. Since theassessment order does not contain any reasons forreopening of the assessment, the Tribunal concludedthat the assessing officer did not record any reasonsfor issuance of notice under section 148 of theIncome Tax Act which is mandatory requirement beforeissuing notice under section 148 of the Act. In thisview of the matter the finding recorded by theTribunal that in the absence of reasons recordedproceedings initiated u/s 147 by issue of noticeu/s.148 shall be rendered null and void, cannot befaulted. The appeal is dismissed. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)