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    <title>2024 (12) TMI 1428 - ITAT DELHI</title>
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    <description>ITAT Delhi ruled in favor of the assessee regarding validity of reopening assessment. The AO failed to properly dispose of the assessee&#039;s objections against reopening of assessment despite Revenue&#039;s contentions that objections were disposed on 05.09.2018. The letter forwarded by AO did not address the objections filed by assessee. Since objections against reopening were not disposed of by AO, the assessment was vitiated and invalid.</description>
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      <title>2024 (12) TMI 1428 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=763848</link>
      <description>ITAT Delhi ruled in favor of the assessee regarding validity of reopening assessment. The AO failed to properly dispose of the assessee&#039;s objections against reopening of assessment despite Revenue&#039;s contentions that objections were disposed on 05.09.2018. The letter forwarded by AO did not address the objections filed by assessee. Since objections against reopening were not disposed of by AO, the assessment was vitiated and invalid.</description>
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      <pubDate>Fri, 27 Dec 2024 00:00:00 +0530</pubDate>
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