https://www.taxtmi.com/caselaws?id=371566 The court quashed the assumption of jurisdiction under Section 148 of the Income Tax Act for assessment years 2006-2007 and 2007-2008 due to non-receipt of notices and lack of compliance with legal demands. It emphasized the mandatory adjudication of objections before passing assessment orders. The petitioner's right to raise legal objections, including issues of limitation, was affirmed. The court ordered a remittal for fresh hearing and disposal of objections within six months, stressing the importance of due process, consideration of legal objections, and the necessity for speaking orders in tax assessment proceedings. en-us Thu, 29 Nov 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371566 The court quashed the assumption of jurisdiction under Section 148 of the Income Tax Act for assessment years 2006-2007 and 2007-2008 due to non-receipt of notices and lack of compliance with legal demands. It emphasized the mandatory adjudication of objections before passing assessment orders. The petitioner's right to raise legal objections, including issues of limitation, was affirmed. The court ordered a remittal for fresh hearing and disposal of objections within six months, stressing the importance of due process, consideration of legal objections, and the necessity for speaking orders in tax assessment proceedings. Case-Laws Income Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371566