https://www.taxtmi.com/caselaws?id=290737 The Tribunal quashed the reassessment proceedings under section 147, deeming them without jurisdiction due to the Assessing Officer's failure to dispose of the objections raised by the assessee before proceeding with the assessment under section 143(3). The Tribunal emphasized the necessity of addressing objections, referencing the GKN Driveshafts precedent. Consequently, the appeal was partially allowed, focusing on the procedural defect, and the merits of the case were not adjudicated. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 13 Nov 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290737 The Tribunal quashed the reassessment proceedings under section 147, deeming them without jurisdiction due to the Assessing Officer's failure to dispose of the objections raised by the assessee before proceeding with the assessment under section 143(3). The Tribunal emphasized the necessity of addressing objections, referencing the GKN Driveshafts precedent. Consequently, the appeal was partially allowed, focusing on the procedural defect, and the merits of the case were not adjudicated. Case-Laws Income Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290737