https://www.taxtmi.com/caselaws?id=21541 After a return is filed in response to a notice under section 148, the reassessment proceedings become quasi-judicial, and the Assessing Officer must disclose the recorded reasons for reopening. The officer cannot refuse such disclosure once proceedings have commenced in this manner, because communication of the reasons is necessary to enable effective participation in the reassessment process. The assessee is therefore entitled to have the assessment continue only after receiving the recorded reasons and being given an opportunity of being heard. en-us Tue, 21 Jan 1992 00:00:00 +0530 Wed, 25 Nov 2009 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21541 After a return is filed in response to a notice under section 148, the reassessment proceedings become quasi-judicial, and the Assessing Officer must disclose the recorded reasons for reopening. The officer cannot refuse such disclosure once proceedings have commenced in this manner, because communication of the reasons is necessary to enable effective participation in the reassessment process. The assessee is therefore entitled to have the assessment continue only after receiving the recorded reasons and being given an opportunity of being heard. Case-Laws Income Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21541