Reassessment invalidated where reasons for reopening were not given to taxpayer before assessment completion despite three-year window

HC dismissed the appeal, holding that the reassessment could not be sustained where reasons recorded for reopening were not furnished to the assessee before completion of the assessment. Even though the reopening fell within the three-year period, failure to provide the reasons prior to finalizing assessment invalidated the reassessment, and the appeal was dismissed.

---

---

The High Court of Bombay dismissed an appeal regarding the cancellation of reopening of assessment because the reasons for reopening were not provided to the assessee until after completion of assessment, following a previous judgment in a similar case. The appeal was dismissed with no order as to costs.

---