https://www.taxtmi.com/caselaws?id=359696 HC held that failure to follow the GKN procedure requiring a speaking order disposing objections to a section 148 notice is an irregularity, not a nullity, and does not vitiate the entire reopening; the remedy is remand to the assessing officer to cure the defect and pass a fresh order after disposing the objections. The court confirmed remittal to the AO. The HC declined to rule on the limitation point, setting aside the Single Judge's findings on limitation and leaving the issue for the AO to decide with reasons. en-us Wed, 25 Apr 2018 00:00:00 +0530 Mon, 10 Nov 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359696 HC held that failure to follow the GKN procedure requiring a speaking order disposing objections to a section 148 notice is an irregularity, not a nullity, and does not vitiate the entire reopening; the remedy is remand to the assessing officer to cure the defect and pass a fresh order after disposing the objections. The court confirmed remittal to the AO. The HC declined to rule on the limitation point, setting aside the Single Judge's findings on limitation and leaving the issue for the AO to decide with reasons. Case-Laws Income Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359696