https://www.taxtmi.com/caselaws?id=462651 ITAT Mumbai quashed reassessment order passed under Section 143(3) read with Section 147 for lack of jurisdiction. The assessee had timely filed return and objections to reopening following GKN Driveshaft SC precedent. AO failed to dispose of objections through separate speaking order before passing reassessment order, instead addressing objections within paragraph 10 of the reassessment order itself. ITAT held this violated SC mandate requiring separate speaking order disposing objections before proceeding with reassessment. Appeal allowed. en-us Wed, 20 Sep 2023 00:00:00 +0530 Mon, 07 Jul 2025 18:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462651 ITAT Mumbai quashed reassessment order passed under Section 143(3) read with Section 147 for lack of jurisdiction. The assessee had timely filed return and objections to reopening following GKN Driveshaft SC precedent. AO failed to dispose of objections through separate speaking order before passing reassessment order, instead addressing objections within paragraph 10 of the reassessment order itself. ITAT held this violated SC mandate requiring separate speaking order disposing objections before proceeding with reassessment. Appeal allowed. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462651