https://www.taxtmi.com/caselaws?id=794148 Non-disposal of objections to reopening before completion of reassessment violated natural justice and rendered the reassessment unsustainable. The assessee's objections to the reopening were on record, but the Assessing Officer did not consider or dispose of them before completing the assessment; the reassessment was therefore vitiated in the assessee's favour. Schedule-I of ITR-7 was held to cover only amounts accumulated or set apart under section 11(2), not deemed application under Explanation (1)(2) to section 11(1). The addition made for non-disclosure of deemed application was accordingly unsustainable and was deleted in the assessee's favour. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794148 Non-disposal of objections to reopening before completion of reassessment violated natural justice and rendered the reassessment unsustainable. The assessee's objections to the reopening were on record, but the Assessing Officer did not consider or dispose of them before completing the assessment; the reassessment was therefore vitiated in the assessee's favour. Schedule-I of ITR-7 was held to cover only amounts accumulated or set apart under section 11(2), not deemed application under Explanation (1)(2) to section 11(1). The addition made for non-disclosure of deemed application was accordingly unsustainable and was deleted in the assessee's favour. Case-Laws Income Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794148