https://www.taxtmi.com/caselaws?id=430960 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of adhering to legal procedures in reassessment cases. The matter was remanded to the CIT(A) to verify if the Assessing Officer failed to provide the "reasons to believe" to the assessee. If confirmed, the assessment order would be invalidated. The Tribunal referenced legal precedents highlighting the necessity of communicating reasons for reopening cases. The order was pronounced on 30th November 2022. en-us Wed, 30 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430960 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of adhering to legal procedures in reassessment cases. The matter was remanded to the CIT(A) to verify if the Assessing Officer failed to provide the "reasons to believe" to the assessee. If confirmed, the assessment order would be invalidated. The Tribunal referenced legal precedents highlighting the necessity of communicating reasons for reopening cases. The order was pronounced on 30th November 2022. Case-Laws Income Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430960