2021 (4) TMI 1384

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..... eaking and therefore, the petitioner is not in a position to defend the case properly - HELD THAT:- The competent authority under the Statute, is expected to furnish reasons for forming such an opinion. In the absence of any such reasons, one cannot expect the assessee to defend the case properly. The Hon'ble Supreme Court of India, in clear terms, held that the order, reopening the assessment .....

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..... learned counsel for the writ petitioner reiterated that the order under challenge is non-speaking and therefore, the petitioner is not in a position to defend the case properly. 4. Perusal of the order impugned, reveals that the Assistant the assessment. The competent authority under the Statute, is expected to furnish reasons for forming such an opinion. In the absence of any such reasons, one c .....

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