https://www.taxtmi.com/caselaws?id=381966 The Tribunal declared the assessment orders as void ab initio and quashed them, setting aside the Commissioner's orders as well. The non-disposal of objections challenging the reopening of assessment under section 147 of the Income Tax Act was deemed a crucial procedural error affecting the Assessing Officer's jurisdiction, leading to the invalidation of the assessment orders. The Tribunal allowed the grounds challenging the validity of the reassessment orders, partially allowing the appeals and leaving certain issues for potential future adjudication in subsequent assessment years. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 21 Jun 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381966 The Tribunal declared the assessment orders as void ab initio and quashed them, setting aside the Commissioner's orders as well. The non-disposal of objections challenging the reopening of assessment under section 147 of the Income Tax Act was deemed a crucial procedural error affecting the Assessing Officer's jurisdiction, leading to the invalidation of the assessment orders. The Tribunal allowed the grounds challenging the validity of the reassessment orders, partially allowing the appeals and leaving certain issues for potential future adjudication in subsequent assessment years. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381966