High Court Set-Aside Order: Reasons for Reopening Not Provided in Tax Case

Rajesh Poddar Vs ITO (Bombay High Court) Facts of the Case: 1. The Assessing Officer (AO) issued a notice under Section 148 of the Income Tax Act, 1961 on 30th March 2021, to reopen the assessment for the assessment year 2014-15, stating that income chargeable to tax had escaped assessment. 2. The petitioner requested a copy of the reasons recorded for reopening but was informed that he should first file a return of income tax before the reasons would be provided. 3. The petitioner claimed that he could not file the return due to testing positive for Covid-19 and being advised rest for one and...