https://www.taxtmi.com/caselaws?id=463902 An order under Section 148A(d) of the Income-tax Act cannot be sustained where it proceeds on the incorrect factual premise that no objections were filed and fails to consider the assessee's response on merits. Here, the record showed filed objections supported by acknowledgement receipts, and the respondents did not effectively dispute their authenticity. As the authority did not deal with the objections before issuing the reassessment notice under Section 148, both the order and consequential notice were set aside, with liberty to reconsider the objections afresh in accordance with law. en-us Wed, 05 Apr 2023 00:00:00 +0530 Sun, 21 Sep 2025 00:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463902 An order under Section 148A(d) of the Income-tax Act cannot be sustained where it proceeds on the incorrect factual premise that no objections were filed and fails to consider the assessee's response on merits. Here, the record showed filed objections supported by acknowledgement receipts, and the respondents did not effectively dispute their authenticity. As the authority did not deal with the objections before issuing the reassessment notice under Section 148, both the order and consequential notice were set aside, with liberty to reconsider the objections afresh in accordance with law. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463902