https://www.taxtmi.com/caselaws?id=469130 A reassessment under section 143(3) read with section 147 is unsustainable where the recorded reasons for reopening are not supplied to the assessee before completion of assessment. Repeated requests at the assessment stage did not secure disclosure, and furnishing the reasons only during Tribunal proceedings did not cure the defect because it denied the assessee an effective opportunity to object to the reopening. Applying the settled principle that non-supply of recorded reasons before completion vitiates reassessment, the reassessment was quashed as invalid on jurisdictional grounds. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 03 Jun 2026 17:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469130 A reassessment under section 143(3) read with section 147 is unsustainable where the recorded reasons for reopening are not supplied to the assessee before completion of assessment. Repeated requests at the assessment stage did not secure disclosure, and furnishing the reasons only during Tribunal proceedings did not cure the defect because it denied the assessee an effective opportunity to object to the reopening. Applying the settled principle that non-supply of recorded reasons before completion vitiates reassessment, the reassessment was quashed as invalid on jurisdictional grounds. Case-Laws Income Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469130