https://www.taxtmi.com/caselaws?id=467214 Failure to furnish recorded reasons for reopening and to dispose of the assessee's objections renders a reassessment procedurally invalid: the document explains that furnishing recorded reasons on request is mandatory and objections must be considered before reassessment proceeds, and that non-compliance produces a jurisdictional defect requiring quashing of the reassessment. The ruling applies binding precedents holding that reassessment completed without these steps is bad in law, and where those procedural defects exist the substantive merits become academic and the reassessment is set aside. en-us Tue, 19 Nov 2019 00:00:00 +0530 Tue, 10 Mar 2026 23:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467214 Failure to furnish recorded reasons for reopening and to dispose of the assessee's objections renders a reassessment procedurally invalid: the document explains that furnishing recorded reasons on request is mandatory and objections must be considered before reassessment proceeds, and that non-compliance produces a jurisdictional defect requiring quashing of the reassessment. The ruling applies binding precedents holding that reassessment completed without these steps is bad in law, and where those procedural defects exist the substantive merits become academic and the reassessment is set aside. Case-Laws Income Tax Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467214