https://www.taxtmi.com/caselaws?id=789653 Reassessment was held unsustainable because objections to the reopening notice were not disposed of by a separate speaking order before the assessment was completed. The Tribunal applied the settled requirement that such objections must be considered and decided in substance before further reassessment proceedings continue, and found the Revenue's relied-upon communication did not amount to a valid disposal of the objections. It also noted that dismissal of an earlier special leave petition at the threshold did not create a binding declaration of law under Article 141. The assessee therefore succeeded. en-us Wed, 08 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789653 Reassessment was held unsustainable because objections to the reopening notice were not disposed of by a separate speaking order before the assessment was completed. The Tribunal applied the settled requirement that such objections must be considered and decided in substance before further reassessment proceedings continue, and found the Revenue's relied-upon communication did not amount to a valid disposal of the objections. It also noted that dismissal of an earlier special leave petition at the threshold did not create a binding declaration of law under Article 141. The assessee therefore succeeded. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789653