https://www.taxtmi.com/caselaws?id=775147 The ITAT Jaipur quashed the reopening proceedings under section 148A, finding multiple legal deficiencies. The assessee's objections on merits and law were not disposed of by the AO during reopening/reassessment proceedings, violating the SC precedent in GKN Driveshafts (India) Ltd. The tribunal agreed that such non-disposal rendered the reopening legally untenable, citing support from Vivek Saran Agarwal case where Allahabad HC held objections can be raised during reassessment proceedings. Although the assessee also challenged the validity of notice issued by JAO instead of FAO, relying on Hexaware Technologies Ltd judgment, the tribunal noted this issue remains pending before SC and deemed it academic since reopening was already quashed on other grounds. The reopening was held invalid and not tenable in law. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775147 The ITAT Jaipur quashed the reopening proceedings under section 148A, finding multiple legal deficiencies. The assessee's objections on merits and law were not disposed of by the AO during reopening/reassessment proceedings, violating the SC precedent in GKN Driveshafts (India) Ltd. The tribunal agreed that such non-disposal rendered the reopening legally untenable, citing support from Vivek Saran Agarwal case where Allahabad HC held objections can be raised during reassessment proceedings. Although the assessee also challenged the validity of notice issued by JAO instead of FAO, relying on Hexaware Technologies Ltd judgment, the tribunal noted this issue remains pending before SC and deemed it academic since reopening was already quashed on other grounds. The reopening was held invalid and not tenable in law. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775147