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    <title>2018 (12) TMI 335 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where an assessee files objections to reassessment jurisdiction, the assessing authority must dispose of them by a reasoned speaking order before completing reassessment. Failure to adjudicate the objections is not a curable defect and vitiates the reassessment, because the assessee is denied the statutory opportunity to challenge the jurisdictional finding. On that basis, the reassessment order and consequential demand and penalty notices were quashed, and the matter was remanded for fresh hearing and decision on the objections and other legal pleas, including limitation and the request for relevant documents.</description>
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    <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=371566</link>
      <description>Where an assessee files objections to reassessment jurisdiction, the assessing authority must dispose of them by a reasoned speaking order before completing reassessment. Failure to adjudicate the objections is not a curable defect and vitiates the reassessment, because the assessee is denied the statutory opportunity to challenge the jurisdictional finding. On that basis, the reassessment order and consequential demand and penalty notices were quashed, and the matter was remanded for fresh hearing and decision on the objections and other legal pleas, including limitation and the request for relevant documents.</description>
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      <pubDate>Thu, 29 Nov 2018 00:00:00 +0530</pubDate>
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