N.R.S.GANESAN, J. - (1.)
(2.) THIS appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) (Central -I), Chennai, dated 16.12.2013 and pertains to assessment year 2005 -06. The first ground of appeal is with regard to reopening of assessment under Section 147 of the Income -tax Act, 1961 (in short 'the Act').
(3.) DR . Anita Sumanth, the ld. counsel for the assessee, submitted that the assessee asked for the reasons for reopening in the light of the judgment of the Apex Court in GKN Driveshafts (India) Ltd. v. ITO : 259 ITR 19. However, the reasons were not furnished. The ld. counsel further submitted that however, in the course of appellate proceedings, the reasons were brought to the notice of the assessee. According to the ld. counsel, when the assessee was not furnished the reasons, the entire proceeding is vitiated. Therefore, the assessment order does not stand in the eye of law.;