https://www.taxtmi.com/caselaws?id=418842 Disposal of objections to reopening of assessment is a quasi-judicial exercise requiring a reasoned, objection-wise response rather than a mechanical rejection. Where an assessee seeks the sanction material and recorded reasons supporting reopening, those documents should be furnished, and any material mismatch between the reasons supplied and the reasons placed for approval undermines transparent decision-making. The assessee should also be given a personal hearing with advance notice. These requirements ensure procedural fairness in challenges to reopening under sections 147 and 148. en-us Tue, 15 Feb 2022 00:00:00 +0530 Sat, 30 Apr 2022 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418842 Disposal of objections to reopening of assessment is a quasi-judicial exercise requiring a reasoned, objection-wise response rather than a mechanical rejection. Where an assessee seeks the sanction material and recorded reasons supporting reopening, those documents should be furnished, and any material mismatch between the reasons supplied and the reasons placed for approval undermines transparent decision-making. The assessee should also be given a personal hearing with advance notice. These requirements ensure procedural fairness in challenges to reopening under sections 147 and 148. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418842