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Reopening of assessment was challenged on the ground that the assessing officer recorded the taxpayer's reply verbatim but furnished no reasons or consideration linking the proposition to the conclusion; the absence of any explanation that the assessee remained a "Non Filer" despite evidence of filing amounted to non application of mind. The legal principle emphasised is that reasons are live links between proposition and conclusion and their absence vitiates the reassessment process. Consequentially, the impugned order and the reassessment notice issued under the relevant provision were set aside as unsustainable under Article 226 and the assessee's appeal allowed.
Reopening of assessment was challenged on the ground that the assessing officer recorded the taxpayer's reply verbatim but furnished no reasons or consideration linking the proposition to the conclusion; the absence of any explanation that the assessee remained a "Non Filer" despite evidence of filing amounted to non application of mind. The legal principle emphasised is that reasons are live links between proposition and conclusion and their absence vitiates the reassessment process. Consequentially, the impugned order and the reassessment notice issued under the relevant provision were set aside as unsustainable under Article 226 and the assessee's appeal allowed.
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