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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the order disposing of objections to reopening under section 148 was liable to be set aside for failure to supply the relied-upon material and to deal with the objections by a reasoned order.
Analysis: The notice for reassessment was issued under section 148 of the Income-tax Act, 1961. The objections to reopening were required to be decided after furnishing the reasons and the material relied upon, and by passing a reasoned order. As neither the requested material was supplied nor the objection on that aspect was addressed, the disposal of objections suffered from legal infirmity. The reassessment objections could not be treated as properly adjudicated in the absence of compliance with the procedural safeguards governing reopening.
Conclusion: The order disposing of objections was set aside and the matter was remitted for fresh decision in accordance with law; the assessee succeeded on this issue.
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