https://www.taxtmi.com/caselaws?id=456376 The ITAT Raipur-AT quashed an assessment order passed under section 147 for invalid assumption of jurisdiction. While the AO provided reasons for reopening that matched the recorded reasons, the court found the proceedings bad in law as complete reasons were not provided to the assessee - only extracts were given after reasonable time had expired. Following Haryana Acrylic precedent, the AO failed to provide mandatory documents including the section 151 approval copy referenced in the recorded reasons. The assessment order was quashed for non-compliance with procedural requirements, and the assessee's ground was allowed. en-us Wed, 25 Oct 2023 00:00:00 +0530 Mon, 22 Jul 2024 08:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456376 The ITAT Raipur-AT quashed an assessment order passed under section 147 for invalid assumption of jurisdiction. While the AO provided reasons for reopening that matched the recorded reasons, the court found the proceedings bad in law as complete reasons were not provided to the assessee - only extracts were given after reasonable time had expired. Following Haryana Acrylic precedent, the AO failed to provide mandatory documents including the section 151 approval copy referenced in the recorded reasons. The assessment order was quashed for non-compliance with procedural requirements, and the assessee's ground was allowed. Case-Laws Income Tax Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456376