https://www.taxtmi.com/caselaws?id=795187 Reassessment procedure requires the Assessing Officer to provide recorded reasons within a reasonable time, allow the taxpayer to file objections, and dispose of those objections by a speaking order before proceeding with reassessment. Issuing a notice under Section 142(1) before supplying requested reasons, and issuing further notices under Sections 142(1) and 143(2) simultaneously with supplying those reasons, without time to object, breaches this mandatory sequence. The notes state that the reassessment notice and consequential assessment order were void ab initio and quashed. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795187 Reassessment procedure requires the Assessing Officer to provide recorded reasons within a reasonable time, allow the taxpayer to file objections, and dispose of those objections by a speaking order before proceeding with reassessment. Issuing a notice under Section 142(1) before supplying requested reasons, and issuing further notices under Sections 142(1) and 143(2) simultaneously with supplying those reasons, without time to object, breaches this mandatory sequence. The notes state that the reassessment notice and consequential assessment order were void ab initio and quashed. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795187