https://www.taxtmi.com/caselaws?id=464128 Reopening of assessment was examined in the context of directions to produce the reasons to believe and the original order under section 143(3). The Revenue stated that the original file was not traceable and sought adjournment, while a departmental letter confirmed that the assessment records for the relevant year could not be found despite efforts. In view of non-compliance with the Court's order to place the records on file, the Court treated the appeal as not being pursued and dismissed it. en-us Mon, 29 Jul 2019 00:00:00 +0530 Tue, 10 Feb 2026 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464128 Reopening of assessment was examined in the context of directions to produce the reasons to believe and the original order under section 143(3). The Revenue stated that the original file was not traceable and sought adjournment, while a departmental letter confirmed that the assessment records for the relevant year could not be found despite efforts. In view of non-compliance with the Court's order to place the records on file, the Court treated the appeal as not being pursued and dismissed it. Case-Laws Income Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464128