https://www.taxtmi.com/highlights?id=60174 Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the reasons recorded is not a static formality to be undergone to rush to the forming of assessment. Even while accepting the requirements of a focus on substantive justice in the process, it is a vital step towards that and hence mandate in GKN Driveshafts (INDIA) Ltd. (supra) must not be undermined, nor can that be diluted. - Without setting aside the notice, assessment order quashed - HC en-us Tue, 19 Oct 2021 17:22:57 +0530 Tue, 19 Oct 2021 17:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60174 Reopening of assessment u/s 147 - Non speaking order disposing of objections against reopening - Disposal of this matter is needed as dealing with the objections to the reasons recorded is not a static formality to be undergone to rush to the forming of assessment. Even while accepting the requirements of a focus on substantive justice in the process, it is a vital step towards that and hence mandate in GKN Driveshafts (INDIA) Ltd. (supra) must not be undermined, nor can that be diluted. - Without setting aside the notice, assessment order quashed - HC Highlights Income Tax Tue, 19 Oct 2021 17:22:57 +0530 https://www.taxtmi.com/highlights?id=60174