https://www.taxtmi.com/highlights?id=51879 Validity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - The requirement of supply of reasons u/s 148 of the Act when the assessee has specifically requested for the same after complying with the notice u/s 148 is sine qua non and goes to the root of the jurisdiction of the AO. - AT en-us Wed, 19 Feb 2020 13:27:06 +0530 Wed, 19 Feb 2020 13:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51879 Validity of reopening of assessment - action of AO in completing the assessment without providing a copy of reasons recorded u/s 148(2) - The requirement of supply of reasons u/s 148 of the Act when the assessee has specifically requested for the same after complying with the notice u/s 148 is sine qua non and goes to the root of the jurisdiction of the AO. - AT Highlights Income Tax Wed, 19 Feb 2020 13:27:06 +0530 https://www.taxtmi.com/highlights?id=51879