https://www.taxtmi.com/caselaws?id=278117 The reassessment challenge turned on whether the assessee had been supplied the recorded reasons for reopening and given an opportunity to have objections decided before reassessment. Because the appellate record contained no finding on this factual aspect, the issue could not be conclusively determined without examining the assessment record. The challenge to the reopening was therefore remitted to the CIT(A) for decision in accordance with law, and the connected merits were also sent back for fresh consideration. en-us Fri, 05 May 2017 00:00:00 +0530 Fri, 11 Jan 2019 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278117 The reassessment challenge turned on whether the assessee had been supplied the recorded reasons for reopening and given an opportunity to have objections decided before reassessment. Because the appellate record contained no finding on this factual aspect, the issue could not be conclusively determined without examining the assessment record. The challenge to the reopening was therefore remitted to the CIT(A) for decision in accordance with law, and the connected merits were also sent back for fresh consideration. Case-Laws Income Tax Fri, 05 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278117