https://www.taxtmi.com/caselaws?id=305221 The Court set aside the order reopening the assessment under the Orissa Entry Tax Act for the period 1st April, 2006 to 31st March, 2011, as it lacked clarity on the reasons for reopening. Emphasizing the necessity of explicitly stating reasons in the order itself, the Court found the vague reference to an objection insufficient for the assessee to respond effectively. The Assessing Officer's failure to provide specific details on the objection from the A.G., Odisha rendered the reopening invalid. The judgment underscores the importance of transparency and procedural fairness in assessment proceedings to protect the rights of the assessee. en-us Mon, 22 Mar 2021 00:00:00 +0530 Tue, 22 Nov 2022 22:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305221 The Court set aside the order reopening the assessment under the Orissa Entry Tax Act for the period 1st April, 2006 to 31st March, 2011, as it lacked clarity on the reasons for reopening. Emphasizing the necessity of explicitly stating reasons in the order itself, the Court found the vague reference to an objection insufficient for the assessee to respond effectively. The Assessing Officer's failure to provide specific details on the objection from the A.G., Odisha rendered the reopening invalid. The judgment underscores the importance of transparency and procedural fairness in assessment proceedings to protect the rights of the assessee. Case-Laws VAT and Sales Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305221