221(1)\nKindly let the assessee know as to\nwhether copy of reason was supplied\nto the assessee and when\nKindly supply of the copy of\napproval taken from the higher\nauthorities in form 151 for reopening\nof case\nEncl: As above\nAll notices were served at his registered\naddress on e-filing portal- 139\nChandreshwar Nagar, Rishikesh. 249201.\nUttarakhand