https://www.taxtmi.com/caselaws?id=771939 Tribunal invalidated tax reassessment proceedings under Section 147 due to Assessing Officer's failure to provide reasons for reopening assessment upon assessee's specific request. The procedural non-compliance was deemed a jurisdictional error, rendering the entire reassessment order void. The Revenue could not substantiate the reopening, leading to quashing of the proceedings and consequential addition to income. en-us Wed, 21 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771939 Tribunal invalidated tax reassessment proceedings under Section 147 due to Assessing Officer's failure to provide reasons for reopening assessment upon assessee's specific request. The procedural non-compliance was deemed a jurisdictional error, rendering the entire reassessment order void. The Revenue could not substantiate the reopening, leading to quashing of the proceedings and consequential addition to income. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771939