https://www.taxtmi.com/caselaws?id=466423 Reopening of assessment was set aside and remitted for fresh consideration because the notice process under the provisional reopening procedure was not finally adjudicated. The taxpayer is permitted a timelimited opportunity to respond to the reopening notice within ten days; upon receiving that response the assessing officer must reconsider the matter and pass a fresh order within four weeks. The effect is a procedural reset requiring the AO to re-evaluate the reopening exercise after affording the taxpayer a hearing and to conclude the matter within the prescribed short timeline. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 06 Feb 2026 19:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466423 Reopening of assessment was set aside and remitted for fresh consideration because the notice process under the provisional reopening procedure was not finally adjudicated. The taxpayer is permitted a timelimited opportunity to respond to the reopening notice within ten days; upon receiving that response the assessing officer must reconsider the matter and pass a fresh order within four weeks. The effect is a procedural reset requiring the AO to re-evaluate the reopening exercise after affording the taxpayer a hearing and to conclude the matter within the prescribed short timeline. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466423