https://www.taxtmi.com/caselaws?id=377285 The court set aside the reassessment order and demand notice issued under Sections 147 and 156 of the Income Tax Act for the Assessment Year 2011-2012. The court found that the Assessing Officer failed to address the petitioner's objections regarding jurisdiction and limitation before passing the reassessment order, contravening the mandatory requirement to dispose of objections. Emphasizing the necessity of due process in reassessment proceedings, the court ruled the assessment illegal and quashed the order and notice, allowing the Assessing Officer to proceed lawfully while preserving the parties' rights and contentions. en-us Thu, 14 Feb 2019 00:00:00 +0530 Tue, 26 Mar 2019 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377285 The court set aside the reassessment order and demand notice issued under Sections 147 and 156 of the Income Tax Act for the Assessment Year 2011-2012. The court found that the Assessing Officer failed to address the petitioner's objections regarding jurisdiction and limitation before passing the reassessment order, contravening the mandatory requirement to dispose of objections. Emphasizing the necessity of due process in reassessment proceedings, the court ruled the assessment illegal and quashed the order and notice, allowing the Assessing Officer to proceed lawfully while preserving the parties' rights and contentions. Case-Laws Income Tax Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377285