https://www.taxtmi.com/caselaws?id=472866 Reassessment proceedings require recorded reasons for reopening to be furnished when requested after the assessee files a return in response to the reopening notice. The assessee must then have an opportunity to raise objections, which must be disposed of through a speaking order. Failure to formally communicate the recorded reasons is a mandatory jurisdictional defect; presumed awareness from earlier proceedings or assessment questionnaires cannot cure that non-compliance. Reassessment undertaken without these safeguards is invalid and liable to be quashed. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 27 Oct 2026 13:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472866 Reassessment proceedings require recorded reasons for reopening to be furnished when requested after the assessee files a return in response to the reopening notice. The assessee must then have an opportunity to raise objections, which must be disposed of through a speaking order. Failure to formally communicate the recorded reasons is a mandatory jurisdictional defect; presumed awareness from earlier proceedings or assessment questionnaires cannot cure that non-compliance. Reassessment undertaken without these safeguards is invalid and liable to be quashed. Case-Laws Income Tax Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472866