https://www.taxtmi.com/caselaws?id=408181 The High Court found that the Assessing Officer did not adequately address the objections raised by the writ applicant regarding the reopening of the assessment under Section 148 of the Income Tax Act for Assessment Year 2012-13. The Court held that the AO's failure to provide cogent reasons and properly consider the objections amounted to a violation of established procedures. Consequently, the Court set aside the order disposing of objections and remitted the matter back to the AO for a fresh decision within six weeks, emphasizing the need for a proper application of mind and adherence to the law. en-us Tue, 11 May 2021 00:00:00 +0530 Wed, 02 Jun 2021 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408181 The High Court found that the Assessing Officer did not adequately address the objections raised by the writ applicant regarding the reopening of the assessment under Section 148 of the Income Tax Act for Assessment Year 2012-13. The Court held that the AO's failure to provide cogent reasons and properly consider the objections amounted to a violation of established procedures. Consequently, the Court set aside the order disposing of objections and remitted the matter back to the AO for a fresh decision within six weeks, emphasizing the need for a proper application of mind and adherence to the law. Case-Laws Income Tax Tue, 11 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408181