https://www.taxtmi.com/caselaws?id=431903 The writ petition challenging a reassessment notice and order was disposed of by remitting the matter to the Assessing Officer for fresh consideration. The Court noted that the petitioner's jurisdictional objections, including reliance on the tax residency certificate and DTAA benefit claim, were not finally adjudicated in the writ proceedings, and that the petitioner had not filed a return for the relevant assessment year. The Assessing Officer was directed to first determine whether jurisdiction could be exercised, consider the objections raised in the writ petition, grant a personal hearing and allow written submissions, and then pass a speaking order on the objections and the merits in accordance with law. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431903 The writ petition challenging a reassessment notice and order was disposed of by remitting the matter to the Assessing Officer for fresh consideration. The Court noted that the petitioner's jurisdictional objections, including reliance on the tax residency certificate and DTAA benefit claim, were not finally adjudicated in the writ proceedings, and that the petitioner had not filed a return for the relevant assessment year. The Assessing Officer was directed to first determine whether jurisdiction could be exercised, consider the objections raised in the writ petition, grant a personal hearing and allow written submissions, and then pass a speaking order on the objections and the merits in accordance with law. Case-Laws Income Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431903