https://www.taxtmi.com/caselaws?id=787732 Reopening and reassessment under section 147/148 issued while the original scrutiny assessment under section 143(3) remained pending, and where the assessee's statutory objections to reopening were not decided, are procedurally invalid. The Tribunal treated concurrent pursuit of original and reassessment proceedings as a jurisdictional defect, applied the principle that objections to reopening must be disposed of before completing reassessment, and concluded that the reassessment order was without jurisdiction and therefore quashed, resulting in relief to the assessee. en-us Fri, 06 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787732 Reopening and reassessment under section 147/148 issued while the original scrutiny assessment under section 143(3) remained pending, and where the assessee's statutory objections to reopening were not decided, are procedurally invalid. The Tribunal treated concurrent pursuit of original and reassessment proceedings as a jurisdictional defect, applied the principle that objections to reopening must be disposed of before completing reassessment, and concluded that the reassessment order was without jurisdiction and therefore quashed, resulting in relief to the assessee. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787732