https://www.taxtmi.com/caselaws?id=795695 A reassessment cannot continue where objections to reopening remain undisposed of by a separate speaking order. The mandatory process requires the Assessing Officer to provide reasons, receive objections, and decide those objections through a reasoned order before proceeding with reassessment. Information supporting reopening, independent enquiries into the proposed addition, and an opportunity to respond on the addition's merits do not cure failure to adjudicate objections to the assumption of reassessment jurisdiction. Non-disposal of the objections therefore invalidates the reassessment, and the reassessment was quashed. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795695 A reassessment cannot continue where objections to reopening remain undisposed of by a separate speaking order. The mandatory process requires the Assessing Officer to provide reasons, receive objections, and decide those objections through a reasoned order before proceeding with reassessment. Information supporting reopening, independent enquiries into the proposed addition, and an opportunity to respond on the addition's merits do not cure failure to adjudicate objections to the assumption of reassessment jurisdiction. Non-disposal of the objections therefore invalidates the reassessment, and the reassessment was quashed. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795695