https://www.taxtmi.com/caselaws?id=756215 Where reassessment is initiated under Section 148, the recorded reasons for reopening must be furnished to the assessee on request; without them, the assessee cannot effectively contest the reopening. The Madras High Court treated non-supply of the reasons as fatal because the request had been made through the assessee's registered e-mail ID and the Department was bound to disclose the basis of reopening. The reassessment order was therefore quashed, while the authorities were left free to begin fresh proceedings in accordance with law. en-us Fri, 23 Feb 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756215 Where reassessment is initiated under Section 148, the recorded reasons for reopening must be furnished to the assessee on request; without them, the assessee cannot effectively contest the reopening. The Madras High Court treated non-supply of the reasons as fatal because the request had been made through the assessee's registered e-mail ID and the Department was bound to disclose the basis of reopening. The reassessment order was therefore quashed, while the authorities were left free to begin fresh proceedings in accordance with law. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756215