https://www.taxtmi.com/caselaws?id=210835 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. en-us Wed, 20 Jul 2011 00:00:00 +0530 Thu, 21 Aug 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210835 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. Case-Laws Income Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210835