https://www.taxtmi.com/caselaws?id=277853 The Tribunal held that the completion of assessment without communicating reasons to the assessee was bad in law. The failure of the Assessing Officer to provide reasons upon the assessee's demand rendered the assessment order invalid, leading to its quashing. Additionally, the reassessment made under section 147 without communicating reasons was deemed invalid, resulting in the quashing of the orders framed under section 147 read with section 143(3). The Tribunal emphasized the significance of adhering to legal procedures, particularly in communicating reasons for reassessment, to uphold the validity of assessment orders and principles of natural justice. en-us Wed, 20 Dec 2017 00:00:00 +0530 Thu, 27 Dec 2018 06:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277853 The Tribunal held that the completion of assessment without communicating reasons to the assessee was bad in law. The failure of the Assessing Officer to provide reasons upon the assessee's demand rendered the assessment order invalid, leading to its quashing. Additionally, the reassessment made under section 147 without communicating reasons was deemed invalid, resulting in the quashing of the orders framed under section 147 read with section 143(3). The Tribunal emphasized the significance of adhering to legal procedures, particularly in communicating reasons for reassessment, to uphold the validity of assessment orders and principles of natural justice. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277853