https://www.taxtmi.com/caselaws?id=457504 The ITAT Kolkata upheld the CIT(A)'s order dismissing the revenue's appeal regarding validity of reopening assessment. The AO failed to dispose of objections filed by the assessee against the reopening under section 148. Following the SC precedent in GKN Driveshafts, the tribunal held that assessment framed without disposing of assessee's objections against reopening is invalid and cannot be sustained. The AO is bound to dispose of such objections by passing a speaking order. The revenue's legal ground was dismissed. en-us Wed, 04 Jan 2023 00:00:00 +0530 Fri, 20 Sep 2024 20:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457504 The ITAT Kolkata upheld the CIT(A)'s order dismissing the revenue's appeal regarding validity of reopening assessment. The AO failed to dispose of objections filed by the assessee against the reopening under section 148. Following the SC precedent in GKN Driveshafts, the tribunal held that assessment framed without disposing of assessee's objections against reopening is invalid and cannot be sustained. The AO is bound to dispose of such objections by passing a speaking order. The revenue's legal ground was dismissed. Case-Laws Income Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457504