https://www.taxtmi.com/caselaws?id=336911 The court emphasized the importance of the Assessing Officer (A.O.) following established legal principles and Supreme Court decisions in dealing with objections to notices under section 148 of the Income Tax Act. It outlined the procedure for addressing objections, emphasizing the need for the A.O. to provide reasons, dispose of objections, and pass a speaking order before proceeding with assessment. The court also highlighted the necessity of providing adequate time for the assessee to challenge any adverse decisions before passing a reassessment order, setting aside a previous reassessment order due to insufficient time given for challenge. en-us Tue, 27 Dec 2016 00:00:00 +0530 Fri, 30 Dec 2016 18:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336911 The court emphasized the importance of the Assessing Officer (A.O.) following established legal principles and Supreme Court decisions in dealing with objections to notices under section 148 of the Income Tax Act. It outlined the procedure for addressing objections, emphasizing the need for the A.O. to provide reasons, dispose of objections, and pass a speaking order before proceeding with assessment. The court also highlighted the necessity of providing adequate time for the assessee to challenge any adverse decisions before passing a reassessment order, setting aside a previous reassessment order due to insufficient time given for challenge. Case-Laws Income Tax Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336911