https://www.taxtmi.com/caselaws?id=467455 Assessment reopening notices must disclose the recorded reasons to believe and permit effective objections; failure to furnish those reasons and to afford a personal hearing vitiates orders rejecting objections and any consequent assessment. The Court found that only extracts had been provided and no adequate opportunity to address the full reasons was afforded, and ordered quashing of the objection-rejection and related assessment, with remand to the assessing officer to supply the full reasons, allow the assessee to file or rely on objections, grant a personal hearing with at least five working days' notice and a list of authorities to be relied upon, and decide objections within specified time before any fresh assessment. en-us Tue, 29 Aug 2023 00:00:00 +0530 Thu, 19 Mar 2026 16:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467455 Assessment reopening notices must disclose the recorded reasons to believe and permit effective objections; failure to furnish those reasons and to afford a personal hearing vitiates orders rejecting objections and any consequent assessment. The Court found that only extracts had been provided and no adequate opportunity to address the full reasons was afforded, and ordered quashing of the objection-rejection and related assessment, with remand to the assessing officer to supply the full reasons, allow the assessee to file or rely on objections, grant a personal hearing with at least five working days' notice and a list of authorities to be relied upon, and decide objections within specified time before any fresh assessment. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467455