https://www.taxtmi.com/caselaws?id=470096 Recorded reasons for reopening must be supplied to an assessee on request within a reasonable time, allowing objections to be filed and decided by a speaking order before reassessment is completed. Non-communication of the reasons, without justification, denies an effective opportunity to challenge the reopening. The notes state that the reassessment and appellate orders were set aside because the recorded reasons were not furnished despite a specific request. en-us Mon, 17 Mar 2025 00:00:00 +0530 Wed, 15 Jul 2026 18:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470096 Recorded reasons for reopening must be supplied to an assessee on request within a reasonable time, allowing objections to be filed and decided by a speaking order before reassessment is completed. Non-communication of the reasons, without justification, denies an effective opportunity to challenge the reopening. The notes state that the reassessment and appellate orders were set aside because the recorded reasons were not furnished despite a specific request. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470096