https://www.taxtmi.com/caselaws?id=469075 Partial or incomplete supply of recorded reasons for reopening a reassessment is treated as a jurisdictional defect because the assessee must receive the full basis for believing income escaped assessment before completion of the proceeding. If material elements are omitted, the disclosure is equivalent to non-furnishing of reasons and the assessee is deprived of an effective opportunity to object. On that footing, the reassessment cannot be sustained and the assessment order, together with the consequential appellate order, is liable to be quashed. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 01 Jun 2026 18:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469075 Partial or incomplete supply of recorded reasons for reopening a reassessment is treated as a jurisdictional defect because the assessee must receive the full basis for believing income escaped assessment before completion of the proceeding. If material elements are omitted, the disclosure is equivalent to non-furnishing of reasons and the assessee is deprived of an effective opportunity to object. On that footing, the reassessment cannot be sustained and the assessment order, together with the consequential appellate order, is liable to be quashed. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469075