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    <title>2024 (7) TMI 405 - GUJARAT HIGH COURT</title>
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    <description>Gujarat HC quashed assessment orders passed by AO for failure to dispose of petitioner&#039;s objections against reassessment reopening. Court held that following GKN DRIVESHAFTS precedent, AO is mandatorily required to dispose of objections filed by assessee before proceeding with reopened assessment. Without examining merits regarding section 24(a) deduction disallowance, HC remanded matters back to AO to first dispose of reopening objections filed across three assessment years under consideration.</description>
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      <description>Gujarat HC quashed assessment orders passed by AO for failure to dispose of petitioner&#039;s objections against reassessment reopening. Court held that following GKN DRIVESHAFTS precedent, AO is mandatorily required to dispose of objections filed by assessee before proceeding with reopened assessment. Without examining merits regarding section 24(a) deduction disallowance, HC remanded matters back to AO to first dispose of reopening objections filed across three assessment years under consideration.</description>
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