https://www.taxtmi.com/caselaws?id=785116 Reopening of assessment was challenged on grounds that material and approval for reopening were not confronted with the taxpayer and that the order under the reassessment procedure conflicted with the show cause notice. The revenue relied on alleged bogus purchases and absence of delivery, transport and payment evidence to justify addition. The tribunal found the reasons in the show cause notice inconsistent with the subsequent reopening order, concluded jurisdictional defects in the primary proceedings, and quashed the impugned assessment and consequent reassessment proceedings, resulting in relief to the taxpayer. en-us Wed, 26 Nov 2025 00:00:00 +0530 Sat, 17 Jan 2026 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785116 Reopening of assessment was challenged on grounds that material and approval for reopening were not confronted with the taxpayer and that the order under the reassessment procedure conflicted with the show cause notice. The revenue relied on alleged bogus purchases and absence of delivery, transport and payment evidence to justify addition. The tribunal found the reasons in the show cause notice inconsistent with the subsequent reopening order, concluded jurisdictional defects in the primary proceedings, and quashed the impugned assessment and consequent reassessment proceedings, resulting in relief to the taxpayer. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785116