https://www.taxtmi.com/caselaws?id=359416 Reassessment proceedings under section 147 were held invalid because the recorded reasons for reopening were not furnished to the assessee. Non-supply of those reasons deprived the assessee of an effective opportunity to object to the reopening and defend the case, making the defect fatal. The reassessment order was therefore bad in law and could not be sustained. en-us Thu, 26 Apr 2018 00:00:00 +0530 Mon, 30 Apr 2018 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359416 Reassessment proceedings under section 147 were held invalid because the recorded reasons for reopening were not furnished to the assessee. Non-supply of those reasons deprived the assessee of an effective opportunity to object to the reopening and defend the case, making the defect fatal. The reassessment order was therefore bad in law and could not be sustained. Case-Laws Income Tax Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359416