https://www.taxtmi.com/caselaws?id=796739 Recorded reasons for reopening must be furnished when specifically requested, enabling the assessee to object to reassessment and requiring disposal of those objections by a speaking order. Non-supply of the reasons denies that opportunity, breaches natural justice, and cannot be cured by assuming compliance merely because reasons were recorded. The resulting reassessment notice and consequential reassessment order lack valid jurisdiction, are void from inception, and must be quashed. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796739 Recorded reasons for reopening must be furnished when specifically requested, enabling the assessee to object to reassessment and requiring disposal of those objections by a speaking order. Non-supply of the reasons denies that opportunity, breaches natural justice, and cannot be cured by assuming compliance merely because reasons were recorded. The resulting reassessment notice and consequential reassessment order lack valid jurisdiction, are void from inception, and must be quashed. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796739