Even in ex parte cases, reasons must be recorded for reopening of assessments: HC

GSP Piling Constructions Private Limited & anr. Vs ACIT (Calcutta High Court) Introduction: The Calcutta High Court, in the case of GSP Piling Constructions Private Limited & anr. vs ACIT, dealt with an intra-Court appeal against an order under Section 148A(d) and a non-speaking final assessment order under Section 147 for the assessment year 2018-2019. The appeal highlights the absence of recorded reasons for confirming the proposal despite the appellant’s failure to reply to the show cause notice under Section 148A(b). Detailed Analysis: The court observes that even in ex parte...