https://www.taxtmi.com/caselaws?id=347435 The Court upheld the ITAT's decision that the Assessing Officer's failure to provide reasons for reopening the assessment under Section 148 of the Income Tax Act invalidated the reassessment proceedings. The Court emphasized that the failure to furnish reasons was not a mere procedural lapse but a significant violation that could not be rectified later by considering objections. The Court dismissed the Revenue's appeals, ruling that no substantial question of law arose for consideration. en-us Tue, 29 Aug 2017 00:00:00 +0530 Wed, 15 Apr 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347435 The Court upheld the ITAT's decision that the Assessing Officer's failure to provide reasons for reopening the assessment under Section 148 of the Income Tax Act invalidated the reassessment proceedings. The Court emphasized that the failure to furnish reasons was not a mere procedural lapse but a significant violation that could not be rectified later by considering objections. The Court dismissed the Revenue's appeals, ruling that no substantial question of law arose for consideration. Case-Laws Income Tax Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347435