Not signing reasons recorded for reopening invalidated the notice u/s 148 as issued without recording reasons
May 14, 2018
Income Tax, ITAT
Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice without recording reasons The appellant assessee had preferred the instant appeal against the order of the CIT(A) in upholding the reopening the assessment where reasons recorded for issuance …