https://www.taxtmi.com/caselaws?id=283533 The Tribunal allowed both appeals filed by the assessee, finding in favor of the assessee in challenging the validity of the reassessment proceedings under sections 147/148 of the Income Tax Act, 1961. The Tribunal emphasized that the reasons for reassessment must be communicated to the assessee to allow objections. As the reasons were not provided by the Assessing Officer or the CIT(A), the Tribunal set aside the CIT(A)'s order and directed the CIT(A) to provide the reasons to the assessee and grant a hearing for objections, ensuring compliance with the law. The appeals were treated as allowed for statistical purposes. en-us Fri, 26 Aug 2005 00:00:00 +0530 Fri, 27 Sep 2019 12:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283533 The Tribunal allowed both appeals filed by the assessee, finding in favor of the assessee in challenging the validity of the reassessment proceedings under sections 147/148 of the Income Tax Act, 1961. The Tribunal emphasized that the reasons for reassessment must be communicated to the assessee to allow objections. As the reasons were not provided by the Assessing Officer or the CIT(A), the Tribunal set aside the CIT(A)'s order and directed the CIT(A) to provide the reasons to the assessee and grant a hearing for objections, ensuring compliance with the law. The appeals were treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283533