ORDER 

This is an appeal by the Assessee against the order dated 12.3.2018 of the Ld. CIT(A), Faridabad relevant to assessment year 2008-09 on the following grounds:-

1) That having regard to the fact and circumstances of the case, Ld. C1T (A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned reassessment order as the assessment order was passed without complying with the mandatory conditions of section 147 to 151 of the Income Tax Act, 1961 and without recording valid reasons as per law and without obtaining valid approval as per law and in any case reopening of the assessment and framing of the reassessment order was contrary to law.

2) That in any view of the matter and in any case, action of Ld.CIT(A) in confirming the action of Ld. AO in reopening of the impugned assessment u/s 143(3)/147 is bad in law and against the facts and circumstances of the case.

3) That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred in law and on facts in upholding the action of the Ld. A.O. in framing the impugned reassessment in u/s 143(3)/147 of the Act, and that too without issuing / serving the mandatory notice u/s 143(2) within t