Assessment Reopened Under Income Tax Act Section 147 Without Addressing Objections Renders Orders Void Ab Initio.

Assessment Reopened Under Income Tax Act Section 147 Without Addressing Objections Renders Orders Void Ab Initio. https://www.taxtmi.com/highlights?id=47364 Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order en-us Sat, 22 Jun 2019 08:09:03 +0530 Sat, 22 Jun 2019 08:09:03 +0530 TaxTMI RSS Generator Assessment Reopened Under Income Tax Act Section 147 Without Addressing Objections Renders Orders Void Ab Initio. https://www.taxtmi.com/highlights?id=47364 Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order Highlights Income Tax Sat, 22 Jun 2019 08:09:03 +0530 https://www.taxtmi.com/highlights?id=47364