ITAT Quashes Reassessment as Confidential Reopening Materials Were Not Supplied

Rajesh Kumar Chandwani Vs ITO (ITAT Raipur) Reassessment Order Set Aside Due to Violation of Natural Justice in Section 148 Proceedings; Confidential Documents Cannot Be Used Without Giving Copies to Taxpayer;  Section 148 Reopening Invalid Because Reasons and Supporting Documents Were Withheld; ITAT Raipur Quashes Income Tax Reassessment Over Denial of Fair Opportunity to Respond. The appeal before the ITAT Raipur arose from the order of the CIT(Appeals)/NFAC dated 04.02.2026 for Assessment Year 2010-11. The primary contention raised by the assessee was that the reasons and information formi...