https://www.taxtmi.com/caselaws?id=466727 Reassessment proceedings initiated after notice under Section 148 require the assessing officer to provide reopening reasons within a reasonable time and dispose of the assessee's objections through a speaking order before completing assessment under Sections 143(3) and 147. This procedural requirement is mandatory; failure to follow it vitiates the reassessment and related notices. Non-disposal of objections is not a curable irregularity merely because remand, practical difficulties, or limitation concerns may arise. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 17 Feb 2026 19:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466727 Reassessment proceedings initiated after notice under Section 148 require the assessing officer to provide reopening reasons within a reasonable time and dispose of the assessee's objections through a speaking order before completing assessment under Sections 143(3) and 147. This procedural requirement is mandatory; failure to follow it vitiates the reassessment and related notices. Non-disposal of objections is not a curable irregularity merely because remand, practical difficulties, or limitation concerns may arise. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466727