Supply of reopening reasons and disposal of objections led to remand of the reassessment challenge.

The reassessment challenge turned on whether the assessee had been supplied the recorded reasons for reopening and given an opportunity to have objections decided before reassessment. Because the appellate record contained no finding on this factual aspect, the issue could not be conclusively determined without examining the assessment record. The challenge to the reopening was therefore remitted to the CIT(A) for decision in accordance with law, and the connected merits were also sent back for fresh consideration.

---

---

Issues: Whether the challenge to the reassessment notice and the validity of the reopening could be entertained on the ground that the reasons recorded for reopening were not supplied to the assessee, and whether the connected merits had to be sent back for fresh adjudication.

Analysis: The assessee asserted that it had specifically sought the reasons recorded for reopening and that the Assessing Officer did not furnish them before completing the reassessment. The record before the appellate authorities did not contain any finding on this aspect. In such a situation, and in view of the settled requirement that reasons recorded for reopening must be supplied and objections, if any, must be decided before framing reassessment, the issue could not be conclusively determined without examination of the assessment record.

Conclusion: The challenge to the reopening was remitted to the Commissioner of Income Tax (Appeals) for adjudication in accordance with law, and the remaining grounds on merits were also sent back for consideration.

---