https://www.taxtmi.com/caselaws?id=370531 Validity of reopening of assessment focused on procedural compliance with notice requirements: absence of a notice under the return processing requirement (akin to initial processing notice) meant the taxpayers statement treating the original return as a return filed pursuant to a reopening notice could not be effectuated, and the consequent reassessment was vitiated for want of the mandatory notice. The decision applied precedent emphasizing that failure to issue the requisite processing notice is fatal to reassessment, resulting in relief to the taxpayer. en-us Tue, 10 Jul 2018 00:00:00 +0530 Thu, 15 Jan 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370531 Validity of reopening of assessment focused on procedural compliance with notice requirements: absence of a notice under the return processing requirement (akin to initial processing notice) meant the taxpayers statement treating the original return as a return filed pursuant to a reopening notice could not be effectuated, and the consequent reassessment was vitiated for want of the mandatory notice. The decision applied precedent emphasizing that failure to issue the requisite processing notice is fatal to reassessment, resulting in relief to the taxpayer. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370531