Reassessment proceedings must await consideration of objections to a Section 148 notice before any further action is taken.

Reassessment proceedings under the Income-tax Act cannot proceed until objections raised against a notice under Section 148 are considered. The Gujarat HC disposed of the petition by directing the respondents to examine the objections before taking any further steps in the reassessment process, thereby requiring compliance with the objection-consideration stage before continuation of proceedings.

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Issues: Whether the reassessment proceedings could continue without first considering the objections filed against the notice issued under Section 148 of the Income-tax Act, 1961.

Outcome: The petition was disposed of with a direction to the respondents to consider the objections before proceeding further with the reassessment proceedings.

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