B.S.Chauhan, J. - (1.) THE controversy involved in this case is very narrow as the assessee has raised the grievance that the case has been reopened without giving the assessee the copy of reasons for reopening.
(2.) WITHOUT contesting the case, Shri Bhandawat, learned counsel appearing the Revenue, has made a submission that the Revenue will supply the reasons for reopening to the petitioner and limitation for filing the return shall apply from the date of supplying the reasons. In view of the statement made by Shri Bhandawat, nothing survives in this petition. The petition is, therefore, disposed of finally with the direction that the assessee may appear before the assessing authority, Bikaner, by or on 23rd Jan., 2003, and the assessing authority is requested to supply him the reasons for reopening and the assessee shall have a right to file the return reckoning the period of limitation.;