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Income Tax - Highlights / Catch Notes

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Validity of reopening of assessment u/s 147 - reasons for ...

Case Laws     Income Tax

August 14, 2023

Validity of reopening of assessment u/s 147 - reasons for reopening supplied but were not legible and not readable - Assessee was unable to file proper reply- It is not in dispute before me that the reasons said to have been supplied by the Revenue are neither legible nor readable. In the circumstances the reasons said to have been furnished are as good as no reasons furnished at all. - the reassessment order is quashed as bad in law - AT

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