https://www.taxtmi.com/caselaws?id=470650 Reassessment jurisdiction fails where the Revenue cannot establish timely service of mandatory notice under section 143(2), furnish the recorded reasons for reopening, or dispose of objections through a separate speaking order. A later notice or supply of investigation material does not cure those defects. Reopening sanction is also unsustainable where approving authorities give consolidated, formulaic endorsements without independent application of mind to the assessee's facts, and the Assessing Officer relies on unverified investigation information rather than forming an independent reasoned belief. Such procedural and jurisdictional failures invalidate the reopening notice, reassessment proceedings and consequential assessment. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470650 Reassessment jurisdiction fails where the Revenue cannot establish timely service of mandatory notice under section 143(2), furnish the recorded reasons for reopening, or dispose of objections through a separate speaking order. A later notice or supply of investigation material does not cure those defects. Reopening sanction is also unsustainable where approving authorities give consolidated, formulaic endorsements without independent application of mind to the assessee's facts, and the Assessing Officer relies on unverified investigation information rather than forming an independent reasoned belief. Such procedural and jurisdictional failures invalidate the reopening notice, reassessment proceedings and consequential assessment. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470650