https://www.taxtmi.com/caselaws?id=353274 Reassessment cannot be sustained where the Assessing Officer completes the reassessment without first disposing of the assessee's objections to reopening by a separate speaking order. The governing procedure requires those objections to be decided independently before the assessment is framed, and failure to follow that sequence vitiates the reassessment in its existing form. The matter was therefore set aside and remanded to the Assessing Officer to first adjudicate the objections in accordance with law, then pass a fresh order after giving adequate opportunity to the assessee. en-us Tue, 21 Nov 2017 00:00:00 +0530 Mon, 01 Jan 2018 06:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353274 Reassessment cannot be sustained where the Assessing Officer completes the reassessment without first disposing of the assessee's objections to reopening by a separate speaking order. The governing procedure requires those objections to be decided independently before the assessment is framed, and failure to follow that sequence vitiates the reassessment in its existing form. The matter was therefore set aside and remanded to the Assessing Officer to first adjudicate the objections in accordance with law, then pass a fresh order after giving adequate opportunity to the assessee. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353274