https://www.taxtmi.com/caselaws?id=766970 Objections to reasons recorded for reopening of assessment must be disposed of by a speaking order before reassessment is completed; failure to follow that mandatory procedure vitiates the reassessment challenge. In this matter, the Assessing Officer did not decide the assessee's objections before completing the reassessment, so the Tribunal's grant of relief to the assessee was upheld. The challenge to the reassessment failed, the issue was decided against the Revenue, and the remaining substantial questions were left open. en-us Wed, 05 Feb 2025 00:00:00 +0530 Fri, 07 Mar 2025 08:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766970 Objections to reasons recorded for reopening of assessment must be disposed of by a speaking order before reassessment is completed; failure to follow that mandatory procedure vitiates the reassessment challenge. In this matter, the Assessing Officer did not decide the assessee's objections before completing the reassessment, so the Tribunal's grant of relief to the assessee was upheld. The challenge to the reassessment failed, the issue was decided against the Revenue, and the remaining substantial questions were left open. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766970