https://www.taxtmi.com/caselaws?id=292270 The ITAT allowed the appeal of the assessee for AY 2005-06 and AY 2006-07, holding that the assessment orders passed without communicating the reasons for reopening under section 147 of the Act were null and void. The ITAT set aside the orders passed by the CIT(A) and confirmed that non-communication of reasons rendered the assessment orders invalid, in line with legal precedents. en-us Fri, 28 Jun 2013 00:00:00 +0530 Wed, 16 Dec 2020 17:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292270 The ITAT allowed the appeal of the assessee for AY 2005-06 and AY 2006-07, holding that the assessment orders passed without communicating the reasons for reopening under section 147 of the Act were null and void. The ITAT set aside the orders passed by the CIT(A) and confirmed that non-communication of reasons rendered the assessment orders invalid, in line with legal precedents. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292270