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    <description>HC set aside the impugned reopening of assessment under s.147 because the assessing authority failed to consider the taxpayer&#039;s detailed written response. The order was unreasoned and non-speaking, violating principles of natural justice. The matter is remitted to the respondents for fresh consideration in accordance with law, requiring that the petitioner&#039;s reply be considered and a reasoned decision rendered.</description>
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      <description>HC set aside the impugned reopening of assessment under s.147 because the assessing authority failed to consider the taxpayer&#039;s detailed written response. The order was unreasoned and non-speaking, violating principles of natural justice. The matter is remitted to the respondents for fresh consideration in accordance with law, requiring that the petitioner&#039;s reply be considered and a reasoned decision rendered.</description>
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