Nippon Paint India Private Limited, ... vs Acit, Chennai on 10 February, 2017
Hon'ble High Court of Calcutta in the case of Berger Paints India Ltd. Vs.
ACIT cited supra held that the AO cannot proceed with the assessment u/s
147 unless the reasons are communicated. We have called for the records
and directed the Ld.DR to clarify whether the reasons were communicated
to the assessee or not and the Ld.DR fairly conceded that the reasons were
not communicated. We have also verified the assessment records and
noticed that the order sheet of the assessment do not indicate
6
ITA No.249/VIZ/2015
M/s S.V.R.Neuro & Truama Super Speciality Hospitals (P) Ltd.
communication of reason to the assessee.