https://www.taxtmi.com/highlights?id=97048 Reopening of assessment under the new regime requires supplying to the taxpayer the materials forming the basis for reopening; where only a notice and reasons recorded were provided without annexed material, the taxpayer was deprived of an effective opportunity to respond and the subsequent order under the new procedure was invalidated. The note emphasises that failure to furnish underlying information precludes meaningful representation and renders the reopening notice defective, aligning with higher-court guidance that materials must be disclosed before final action is taken. en-us Fri, 20 Feb 2026 12:47:18 +0530 Fri, 20 Feb 2026 12:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97048 Reopening of assessment under the new regime requires supplying to the taxpayer the materials forming the basis for reopening; where only a notice and reasons recorded were provided without annexed material, the taxpayer was deprived of an effective opportunity to respond and the subsequent order under the new procedure was invalidated. The note emphasises that failure to furnish underlying information precludes meaningful representation and renders the reopening notice defective, aligning with higher-court guidance that materials must be disclosed before final action is taken. Highlights Income Tax Fri, 20 Feb 2026 12:47:18 +0530 https://www.taxtmi.com/highlights?id=97048