https://www.taxtmi.com/caselaws?id=21725 Reassessment under section 148 cannot proceed without first confronting the assessee with the recorded reasons for reopening or furnishing a certified copy of those reasons. The court directed that, before any further reassessment action, the Income-tax Officer must disclose the substance of the reasons or provide a certified copy, ensuring the assessee has an opportunity to know the basis of the reopening before assessment continues. en-us Thu, 18 Apr 1991 00:00:00 +0530 Fri, 27 Nov 2009 12:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21725 Reassessment under section 148 cannot proceed without first confronting the assessee with the recorded reasons for reopening or furnishing a certified copy of those reasons. The court directed that, before any further reassessment action, the Income-tax Officer must disclose the substance of the reasons or provide a certified copy, ensuring the assessee has an opportunity to know the basis of the reopening before assessment continues. Case-Laws Income Tax Thu, 18 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21725