https://www.taxtmi.com/caselaws?id=282111 The tribunal allowed the appeal primarily on the issue of reopening the assessment under section 147 without providing reasons to the assessee. It emphasized the importance of supplying the assessee with the reasons recorded for reopening the assessment and granting a fair opportunity for a hearing before conducting a de novo assessment. The tribunal directed the Assessing Officer to provide the reasons for reopening the assessment and conduct a fresh assessment after affording a reasonable opportunity of hearing to the assessee. en-us Tue, 25 Nov 2014 00:00:00 +0530 Mon, 22 Jul 2019 22:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282111 The tribunal allowed the appeal primarily on the issue of reopening the assessment under section 147 without providing reasons to the assessee. It emphasized the importance of supplying the assessee with the reasons recorded for reopening the assessment and granting a fair opportunity for a hearing before conducting a de novo assessment. The tribunal directed the Assessing Officer to provide the reasons for reopening the assessment and conduct a fresh assessment after affording a reasonable opportunity of hearing to the assessee. Case-Laws Income Tax Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282111