https://www.taxtmi.com/caselaws?id=467404 Failure to furnish the recorded reasons for issuance of a notice to reopen an assessment defeats the assessee's ability to object and vitiates reassessment; because reopening is an exceptional power, the recorded reasons forming the basis for reopening must be supplied when requested, and non supply prior to completion of reassessment renders the reassessment proceedings and consequential order invalid and liable to be quashed in favour of the assessee. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 17 Mar 2026 22:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467404 Failure to furnish the recorded reasons for issuance of a notice to reopen an assessment defeats the assessee's ability to object and vitiates reassessment; because reopening is an exceptional power, the recorded reasons forming the basis for reopening must be supplied when requested, and non supply prior to completion of reassessment renders the reassessment proceedings and consequential order invalid and liable to be quashed in favour of the assessee. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467404