https://www.taxtmi.com/caselaws?id=337952 The court directed the Assessing Officer to consider and dispose of objections raised by the petitioner on the reasons recorded for reopening the assessment for AY 2011-12. The court emphasized that objections must be considered on merits before finalizing any reassessment order and instructed the department to allow the assessee a reasonable time to challenge the notice and order. If the decision on objections is adverse, the Assessing Officer was prohibited from passing a final reassessment order for two weeks. The petitioner retained the right to challenge the reopening notice if objections were not upheld, ensuring due process in the reassessment process. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 21 Jan 2017 07:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337952 The court directed the Assessing Officer to consider and dispose of objections raised by the petitioner on the reasons recorded for reopening the assessment for AY 2011-12. The court emphasized that objections must be considered on merits before finalizing any reassessment order and instructed the department to allow the assessee a reasonable time to challenge the notice and order. If the decision on objections is adverse, the Assessing Officer was prohibited from passing a final reassessment order for two weeks. The petitioner retained the right to challenge the reopening notice if objections were not upheld, ensuring due process in the reassessment process. Case-Laws Income Tax Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337952