https://www.taxtmi.com/caselaws?id=796077 Failure to supply recorded reasons and the underlying reopening information despite the assessee's specific request denied a meaningful opportunity to challenge reassessment jurisdiction and submit objections. This breached principles of natural justice and the mandatory reassessment procedure. As the Department did not establish that these materials had been furnished, the reassessment notice and consequential reassessment order lacked valid jurisdiction, were void from inception, and were quashed. en-us Fri, 29 May 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796077 Failure to supply recorded reasons and the underlying reopening information despite the assessee's specific request denied a meaningful opportunity to challenge reassessment jurisdiction and submit objections. This breached principles of natural justice and the mandatory reassessment procedure. As the Department did not establish that these materials had been furnished, the reassessment notice and consequential reassessment order lacked valid jurisdiction, were void from inception, and were quashed. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796077