https://www.taxtmi.com/caselaws?id=800106 Objections to reopening, once recorded reasons are supplied, must be decided by a separate speaking order before reassessment proceeds under Sections 147 and 144B. Addressing those objections during assessment does not satisfy this mandatory procedural requirement. Failure to issue the prior speaking order constitutes a jurisdictional defect, cannot be cured through remand for fresh consideration, and invalidates the reassessment. en-us Fri, 18 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800106 Objections to reopening, once recorded reasons are supplied, must be decided by a separate speaking order before reassessment proceeds under Sections 147 and 144B. Addressing those objections during assessment does not satisfy this mandatory procedural requirement. Failure to issue the prior speaking order constitutes a jurisdictional defect, cannot be cured through remand for fresh consideration, and invalidates the reassessment. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800106