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        Case ID :
        Income Tax

        Validity of reopening of assessment was examined and the...

        Reopening of assessment invalid where reasons mismatch; order quashed and remitted for fresh hearing with opportunity to file reply.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Validity of reopening of assessment was examined and the impugned reassessment order was quashed because the stated reasons for reopening did not align with the reasons in the order; the matter is remitted for fresh adjudication. The remand requires the assessing authority to afford the taxpayer another opportunity to file a detailed reply with supporting documents and to decide the matter on merits in accordance with law. The impugned order is to be treated as an addendum to the pre-assessment show cause notice and the petitioner must upload its reply when the portal permits; writ petition disposed.
                                Note: It is a system-generated summary and is for quick reference only.
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                                  ActsIncome Tax
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