https://www.taxtmi.com/caselaws?id=401772 The court directed the Assessing Officer to address jurisdictional objections before proceeding with re-assessment, emphasizing the importance of following the prescribed procedure outlined in GKN Driveshafts (India) Limited Vs. Income Tax Officer. The judgment clarified that providing reasons for re-assessment upon request and disposing of objections before assessment is crucial. The Assessing Officer was instructed to dispose of objections within two weeks after hearing the petitioner, whether physically or virtually. If jurisdiction is upheld, re-assessment can proceed. The court highlighted that issuing Section 143(2) notices before addressing jurisdictional objections is premature and contrary to the law. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 18 Jan 2021 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401772 The court directed the Assessing Officer to address jurisdictional objections before proceeding with re-assessment, emphasizing the importance of following the prescribed procedure outlined in GKN Driveshafts (India) Limited Vs. Income Tax Officer. The judgment clarified that providing reasons for re-assessment upon request and disposing of objections before assessment is crucial. The Assessing Officer was instructed to dispose of objections within two weeks after hearing the petitioner, whether physically or virtually. If jurisdiction is upheld, re-assessment can proceed. The court highlighted that issuing Section 143(2) notices before addressing jurisdictional objections is premature and contrary to the law. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401772