https://www.taxtmi.com/caselaws?id=794916 Reassessment proceedings require the Assessing Officer to dispose of objections to reopening through a separate speaking order after providing the recorded reasons and before continuing the reassessment. Addressing objections only within the final assessment order does not meet this mandatory jurisdictional requirement. Where the remand report confirms that no distinct order was passed, the absence of a copy of the objections cannot justify rejecting the procedural challenge. Failure to follow this process renders the reopening notice and consequential reassessment void ab initio and unsustainable in law. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794916 Reassessment proceedings require the Assessing Officer to dispose of objections to reopening through a separate speaking order after providing the recorded reasons and before continuing the reassessment. Addressing objections only within the final assessment order does not meet this mandatory jurisdictional requirement. Where the remand report confirms that no distinct order was passed, the absence of a copy of the objections cannot justify rejecting the procedural challenge. Failure to follow this process renders the reopening notice and consequential reassessment void ab initio and unsustainable in law. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794916