https://www.taxtmi.com/caselaws?id=275263 The Tribunal upheld the Administrative Commissioner's decision for reassessment, emphasizing the necessity for the assessing officer to provide detailed reasoning in the assessment order itself. The Tribunal highlighted the importance of a "speaking order" to enable proper review by higher authorities and ensure correctness of decisions. It dismissed the appeal, affirming the need for an impartial reassessment process in compliance with the law and based on thorough examination and reasoning as required by the Income-tax Act. en-us Tue, 20 Mar 2012 00:00:00 +0530 Tue, 25 Sep 2018 11:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275263 The Tribunal upheld the Administrative Commissioner's decision for reassessment, emphasizing the necessity for the assessing officer to provide detailed reasoning in the assessment order itself. The Tribunal highlighted the importance of a "speaking order" to enable proper review by higher authorities and ensure correctness of decisions. It dismissed the appeal, affirming the need for an impartial reassessment process in compliance with the law and based on thorough examination and reasoning as required by the Income-tax Act. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275263