Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court

The Delhi High Court held that additional reasons for reopening an assessment must be provided to the assessee to allow them to object effectively. The court emphasized that the assessee has the right to be informed of all the reasons for reopening their assessment and must be given an opportunity to respond. This decision ensures transparency and fairness in the process of reopening tax assessments, protecting the assessee's right to a fair hearing.