https://www.taxtmi.com/caselaws?id=463058 The ITAT Amritsar held that the AO must first address the assessee's objections to the notice issued under section 148 before proceeding with the reassessment. This requirement is a binding mandate, not a mere technicality, as established by the Gujarat HC in General Motors India Pvt. Ltd. Since the AO failed to separately decide the objections prior to the assessment, the reassessment was invalid. The appeal of the assessee was allowed. en-us Fri, 12 Feb 2016 00:00:00 +0530 Mon, 04 Aug 2025 20:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463058 The ITAT Amritsar held that the AO must first address the assessee's objections to the notice issued under section 148 before proceeding with the reassessment. This requirement is a binding mandate, not a mere technicality, as established by the Gujarat HC in General Motors India Pvt. Ltd. Since the AO failed to separately decide the objections prior to the assessment, the reassessment was invalid. The appeal of the assessee was allowed. Case-Laws Income Tax Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463058