https://www.taxtmi.com/caselaws?id=458046 The dispute concerned whether the reopening record matched the reasons supplied to the assessee and whether the original file contained the sanctioning endorsement relied on by the Revenue. The court found that further verification of the record was necessary before the matter could be dealt with conclusively, and the matter was adjourned for that purpose. en-us Mon, 07 Dec 2015 00:00:00 +0530 Fri, 04 Oct 2024 20:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458046 The dispute concerned whether the reopening record matched the reasons supplied to the assessee and whether the original file contained the sanctioning endorsement relied on by the Revenue. The court found that further verification of the record was necessary before the matter could be dealt with conclusively, and the matter was adjourned for that purpose. Case-Laws Income Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458046