https://www.taxtmi.com/caselaws?id=790187 Reassessment is vitiated where the Assessing Officer proceeds without first disposing of the assessee's objections to the recorded reasons by a speaking order. The governing procedure requires objections to reopening to be considered and decided before any reassessment is completed. Here, the objections filed after disclosure of the reasons were not addressed in that manner, so the mandatory precondition for continuation of the reassessment was not met. The notice under section 148 and the assessment framed under section 143(3) read with section 147 were therefore liable to be set aside. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790187 Reassessment is vitiated where the Assessing Officer proceeds without first disposing of the assessee's objections to the recorded reasons by a speaking order. The governing procedure requires objections to reopening to be considered and decided before any reassessment is completed. Here, the objections filed after disclosure of the reasons were not addressed in that manner, so the mandatory precondition for continuation of the reassessment was not met. The notice under section 148 and the assessment framed under section 143(3) read with section 147 were therefore liable to be set aside. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790187