https://www.taxtmi.com/caselaws?id=436927 The HC allowed the petition, holding that reassessment proceedings were unlawful because the A.O. failed to furnish the reasons for reopening after issuance of a notice under s.148. The court held the assessee is entitled to reasons within a reasonable time so objections can be filed and facts brought to the A.O.'s notice; non-supply of reasons rendered the assessment and demand notice unsustainable. The order of assessment, notice of demand and the s.148 notice were set aside. en-us Mon, 17 Apr 2023 00:00:00 +0530 Sat, 20 Sep 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436927 The HC allowed the petition, holding that reassessment proceedings were unlawful because the A.O. failed to furnish the reasons for reopening after issuance of a notice under s.148. The court held the assessee is entitled to reasons within a reasonable time so objections can be filed and facts brought to the A.O.'s notice; non-supply of reasons rendered the assessment and demand notice unsustainable. The order of assessment, notice of demand and the s.148 notice were set aside. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436927