https://www.taxtmi.com/caselaws?id=199269 A reopening notice under Section 24 of the Delhi Sales Tax Act, 1975 is invalid unless the Assessing Officer has material on record, applies his mind, and records reasons before issuing notice. The Court treated this recording requirement as mandatory, reinforced by the departmental circular requiring reasons to be entered on the order-sheet before notice. As no reasons were recorded before issuance, the reopening was contrary to the statutory scheme and the notice, with subsequent proceedings, was quashed. en-us Wed, 25 Jul 2007 00:00:00 +0530 Sat, 24 Feb 2018 10:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199269 A reopening notice under Section 24 of the Delhi Sales Tax Act, 1975 is invalid unless the Assessing Officer has material on record, applies his mind, and records reasons before issuing notice. The Court treated this recording requirement as mandatory, reinforced by the departmental circular requiring reasons to be entered on the order-sheet before notice. As no reasons were recorded before issuance, the reopening was contrary to the statutory scheme and the notice, with subsequent proceedings, was quashed. Case-Laws VAT and Sales Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199269