https://www.taxtmi.com/caselaws?id=467222 Addresses whether reassessment proceedings under Section 148 can validly be completed before disposal of objections filed by the assessee; it identifies disposal of objections as a jurisdictional prerequisite to completing reassessment and finds that disposing objections only after an assessment order attempts post facto validation and produces procedural nullity. The piece concludes that commencement and completion of reassessment without prior disposal of objections results in invalid reassessment (void ab initio) and that such procedural defect supports allowance of the assessee's challenge to the reassessment. en-us Fri, 27 Jun 2025 00:00:00 +0530 Tue, 10 Mar 2026 23:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467222 Addresses whether reassessment proceedings under Section 148 can validly be completed before disposal of objections filed by the assessee; it identifies disposal of objections as a jurisdictional prerequisite to completing reassessment and finds that disposing objections only after an assessment order attempts post facto validation and produces procedural nullity. The piece concludes that commencement and completion of reassessment without prior disposal of objections results in invalid reassessment (void ab initio) and that such procedural defect supports allowance of the assessee's challenge to the reassessment. Case-Laws Income Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467222