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    <title>2010 (9) TMI 184 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Reassessment cannot proceed while objections to a reopening notice remain undecided, because the reopening challenge must be dealt with before further reassessment steps are taken. Here, the assessment had already been completed under Section 143(3) and the assessee had filed objections to the Section 148 notice, but they were still pending. The High Court therefore directed the authority to decide the objections within the stipulated time and disposed of the writ petition without examining the merits of the reassessment.</description>
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      <description>Reassessment cannot proceed while objections to a reopening notice remain undecided, because the reopening challenge must be dealt with before further reassessment steps are taken. Here, the assessment had already been completed under Section 143(3) and the assessee had filed objections to the Section 148 notice, but they were still pending. The High Court therefore directed the authority to decide the objections within the stipulated time and disposed of the writ petition without examining the merits of the reassessment.</description>
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      <pubDate>Fri, 17 Sep 2010 00:00:00 +0530</pubDate>
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