https://www.taxtmi.com/caselaws?id=759489 Gujarat HC held that an assessment reopening order u/s 148A(d) was invalid for lack of proper reasoning. The AO merely reproduced the notice contents u/s 148A(b) and assessee's submissions without providing independent reasons for concluding it was fit to reopen assessment. The court emphasized that quasi-judicial authorities must give adequate reasons when statutory opportunity for reply is provided under the Act's scheme. Consequently, both the order u/s 148A(d) and subsequent notice u/s 148 were quashed for being bereft of reasoning. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 03 Oct 2024 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759489 Gujarat HC held that an assessment reopening order u/s 148A(d) was invalid for lack of proper reasoning. The AO merely reproduced the notice contents u/s 148A(b) and assessee's submissions without providing independent reasons for concluding it was fit to reopen assessment. The court emphasized that quasi-judicial authorities must give adequate reasons when statutory opportunity for reply is provided under the Act's scheme. Consequently, both the order u/s 148A(d) and subsequent notice u/s 148 were quashed for being bereft of reasoning. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759489