https://www.taxtmi.com/caselaws?id=296092 The Tribunal quashed the reassessment order for the A.Y. 2011-12 due to the Assessing Officer's failure to dispose of the preliminary objections raised by the assessee before completing the assessment. This procedural lapse rendered the reassessment order invalid. Consequently, the Tribunal did not examine the other grounds and contentions raised by the assessee on merits, as addressing them would be merely academic. The appeal of the assessee was allowed. en-us Tue, 08 Dec 2020 00:00:00 +0530 Sat, 03 Jul 2021 08:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296092 The Tribunal quashed the reassessment order for the A.Y. 2011-12 due to the Assessing Officer's failure to dispose of the preliminary objections raised by the assessee before completing the assessment. This procedural lapse rendered the reassessment order invalid. Consequently, the Tribunal did not examine the other grounds and contentions raised by the assessee on merits, as addressing them would be merely academic. The appeal of the assessee was allowed. Case-Laws Income Tax Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296092