https://www.taxtmi.com/caselaws?id=786833 Reopening under the new statutory regime requires supply of the materials forming the basis of reopening along with the Section 148A(b) notice so the assessee can make an effective response; where only reasons recorded were supplied and the underlying material was withheld, procedural requirements and principles of natural justice were breached, rendering the notice and resulting assessment legally unsustainable. The analysis permits the Revenue to recommence proceedings from issuance of the Section 148A(b) notice only after providing the relevant materials and subject to limitation constraints; consequently the impugned assessment order has been quashed on that ground. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786833 Reopening under the new statutory regime requires supply of the materials forming the basis of reopening along with the Section 148A(b) notice so the assessee can make an effective response; where only reasons recorded were supplied and the underlying material was withheld, procedural requirements and principles of natural justice were breached, rendering the notice and resulting assessment legally unsustainable. The analysis permits the Revenue to recommence proceedings from issuance of the Section 148A(b) notice only after providing the relevant materials and subject to limitation constraints; consequently the impugned assessment order has been quashed on that ground. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786833