https://www.taxtmi.com/caselaws?id=771067 HC set aside AO's order for reopening assessment under section 147 due to absence of recorded reasons. Court held that orders without reasons are invalid in law, citing SC precedent. Matter remanded to AO with directions to record detailed reasons if concluding section 148 notice is necessary. AO directed to decide expeditiously by 31.08.2025. en-us Wed, 14 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771067 HC set aside AO's order for reopening assessment under section 147 due to absence of recorded reasons. Court held that orders without reasons are invalid in law, citing SC precedent. Matter remanded to AO with directions to record detailed reasons if concluding section 148 notice is necessary. AO directed to decide expeditiously by 31.08.2025. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771067