https://www.taxtmi.com/caselaws?id=14479 The court allowed the writ petition, declaring the impugned order illegal and quashing it. Respondent No. 3 was restrained from proceeding with the reassessment until the reasons recorded under section 148(2) were provided to the petitioner. The court emphasized the mandatory nature of recording reasons for reassessment proceedings and held that the absence of such reasons rendered the proceedings null and void. en-us Tue, 12 Sep 2000 00:00:00 +0530 Thu, 16 Jul 2009 11:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14479 The court allowed the writ petition, declaring the impugned order illegal and quashing it. Respondent No. 3 was restrained from proceeding with the reassessment until the reasons recorded under section 148(2) were provided to the petitioner. The court emphasized the mandatory nature of recording reasons for reassessment proceedings and held that the absence of such reasons rendered the proceedings null and void. Case-Laws Income Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14479