https://www.taxtmi.com/caselaws?id=777304 Reassessment is invalid where the Assessing Officer completes proceedings without first disposing of the assessee's objections to reopening by a speaking order. The procedure in GKN Driveshafts, together with natural justice, requires those objections to be adjudicated before further reassessment steps continue. Here, the reopening was also challenged as lacking new tangible material and as a change of opinion, but the decisive defect was the failure to decide the objections before finalising reassessment. On that basis, the assumption of jurisdiction for reassessment was held to be without authority, and the reassessment notice and order were set aside in favour of the assessee. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 27 Aug 2025 15:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777304 Reassessment is invalid where the Assessing Officer completes proceedings without first disposing of the assessee's objections to reopening by a speaking order. The procedure in GKN Driveshafts, together with natural justice, requires those objections to be adjudicated before further reassessment steps continue. Here, the reopening was also challenged as lacking new tangible material and as a change of opinion, but the decisive defect was the failure to decide the objections before finalising reassessment. On that basis, the assumption of jurisdiction for reassessment was held to be without authority, and the reassessment notice and order were set aside in favour of the assessee. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777304