https://www.taxtmi.com/caselaws?id=793472 Non-furnishing of the reasons recorded for reopening before completion of reassessment vitiates the proceedings by denying the assessee an effective opportunity to object. Notices issued on 01.04.2021 attracted the amended reassessment framework, and completion under the unamended regime was treated as a jurisdictional illegality. On both grounds, the reassessments were held invalid and the assessee's appeals succeeded. en-us Wed, 13 May 2026 00:00:00 +0530 Tue, 16 Jun 2026 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793472 Non-furnishing of the reasons recorded for reopening before completion of reassessment vitiates the proceedings by denying the assessee an effective opportunity to object. Notices issued on 01.04.2021 attracted the amended reassessment framework, and completion under the unamended regime was treated as a jurisdictional illegality. On both grounds, the reassessments were held invalid and the assessee's appeals succeeded. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793472