https://www.taxtmi.com/caselaws?id=309670 Where an assessee requests the recorded reasons for reopening, the Assessing Officer must furnish them within a reasonable time and before completing reassessment so the assessee can raise objections effectively. Failure to communicate the reasons deprives the assessee of a meaningful opportunity to contest the reopening at the threshold and breaches natural justice. The defect goes to the root of the jurisdiction assumed for reassessment, and the reassessment is vitiated and unsustainable when the reasons are not furnished in time. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 15 Sep 2023 21:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309670 Where an assessee requests the recorded reasons for reopening, the Assessing Officer must furnish them within a reasonable time and before completing reassessment so the assessee can raise objections effectively. Failure to communicate the reasons deprives the assessee of a meaningful opportunity to contest the reopening at the threshold and breaches natural justice. The defect goes to the root of the jurisdiction assumed for reassessment, and the reassessment is vitiated and unsustainable when the reasons are not furnished in time. Case-Laws Income Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309670