https://www.taxtmi.com/highlights?id=57043 Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for reopening of the assessment. The assessee even now failed to produce copy of the reasons recorded for reopening of assessment so as to challenge the reopening of the assessment in the matter. In the absence of any material on record in support of the contention of the assessee, we do not find any infirmity in the orders of the authorities below for reopening of assessment. - AT en-us Sat, 06 Mar 2021 12:19:05 +0530 Sat, 06 Mar 2021 12:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57043 Validity of reopening of assessment - It is well settled Law that validity of the reassessment proceedings is to be judged with reference to the reasons recorded for reopening of the assessment. The assessee even now failed to produce copy of the reasons recorded for reopening of assessment so as to challenge the reopening of the assessment in the matter. In the absence of any material on record in support of the contention of the assessee, we do not find any infirmity in the orders of the authorities below for reopening of assessment. - AT Highlights Income Tax Sat, 06 Mar 2021 12:19:05 +0530 https://www.taxtmi.com/highlights?id=57043