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    <title>2022 (11) TMI 447 - ITAT DELHI</title>
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    <description>The requirement to furnish reopening reasons and dispose of the assessee&#039;s objections by a speaking order before completing reassessment is mandatory. Where objections are raised against reassessment and are not decided before the reassessment order is passed, the reassessment proceedings are vitiated. On the facts described, the reassessment notice and the consequential reassessment order were quashed in favour of the assessee.</description>
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      <description>The requirement to furnish reopening reasons and dispose of the assessee&#039;s objections by a speaking order before completing reassessment is mandatory. Where objections are raised against reassessment and are not decided before the reassessment order is passed, the reassessment proceedings are vitiated. On the facts described, the reassessment notice and the consequential reassessment order were quashed in favour of the assessee.</description>
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