https://www.taxtmi.com/caselaws?id=9657 The Delhi High Court held that the petitioner was entitled to receive the reasons recorded by the authorities regarding the assessment order under the Income-tax Act, 1961. The Court dismissed the petition as withdrawn by the petitioner, granting liberty to file an appeal with all contentions. The Court found the petitioner's argument of the assessment order being a mere change of opinion without jurisdiction unconvincing and noted that objections were considered before passing the assessment order. The judgment provided legal clarity on challenging assessment orders, failure to supply reasons, and the jurisdiction of the Assessing Officer. en-us Wed, 06 Apr 2005 00:00:00 +0530 Sun, 28 Jun 2009 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9657 The Delhi High Court held that the petitioner was entitled to receive the reasons recorded by the authorities regarding the assessment order under the Income-tax Act, 1961. The Court dismissed the petition as withdrawn by the petitioner, granting liberty to file an appeal with all contentions. The Court found the petitioner's argument of the assessment order being a mere change of opinion without jurisdiction unconvincing and noted that objections were considered before passing the assessment order. The judgment provided legal clarity on challenging assessment orders, failure to supply reasons, and the jurisdiction of the Assessing Officer. Case-Laws Income Tax Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9657