https://www.taxtmi.com/caselaws?id=468001 Reassessment proceedings are invalid where the Assessing Officer proceeds after reopening without first disposing of the assessee's objections by a separate speaking order. The Tribunal noted that a communication merely seeking an explanation for cash deposits did not address the detailed objections against reopening and therefore did not satisfy the mandatory procedure. Non-compliance with this requirement was treated as more than a procedural irregularity because it affects the validity of the reassessment and the Assessing Officer's jurisdiction to continue with the assessment. en-us Tue, 25 Nov 2025 00:00:00 +0530 Sat, 11 Apr 2026 15:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468001 Reassessment proceedings are invalid where the Assessing Officer proceeds after reopening without first disposing of the assessee's objections by a separate speaking order. The Tribunal noted that a communication merely seeking an explanation for cash deposits did not address the detailed objections against reopening and therefore did not satisfy the mandatory procedure. Non-compliance with this requirement was treated as more than a procedural irregularity because it affects the validity of the reassessment and the Assessing Officer's jurisdiction to continue with the assessment. Case-Laws Income Tax Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468001