https://www.taxtmi.com/caselaws?id=797959 Recorded reasons for reopening must be furnished to the assessee on request so that objections can be raised during reassessment proceedings. Where assessment records and factual findings show no evidence that the reasons were communicated or supplied, the reassessment lacks validity and is liable to be quashed. The failure to provide recorded reasons therefore invalidates the reassessment in favour of the assessee. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797959 Recorded reasons for reopening must be furnished to the assessee on request so that objections can be raised during reassessment proceedings. Where assessment records and factual findings show no evidence that the reasons were communicated or supplied, the reassessment lacks validity and is liable to be quashed. The failure to provide recorded reasons therefore invalidates the reassessment in favour of the assessee. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797959