https://www.taxtmi.com/caselaws?id=292434 The tribunal allowed the appeal filed by the assessee, declaring the reassessment invalid due to the assessing officer's failure to provide reasons recorded for re-opening before completing the assessment. The tribunal emphasized the significance of furnishing reasons to the assessee to enable them to challenge the assessment order properly. The reassessment was annulled solely based on the non-furnishing of reasons, without delving into the case's merits. en-us Wed, 10 Jan 2018 00:00:00 +0530 Thu, 24 Dec 2020 10:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292434 The tribunal allowed the appeal filed by the assessee, declaring the reassessment invalid due to the assessing officer's failure to provide reasons recorded for re-opening before completing the assessment. The tribunal emphasized the significance of furnishing reasons to the assessee to enable them to challenge the assessment order properly. The reassessment was annulled solely based on the non-furnishing of reasons, without delving into the case's merits. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292434