https://www.taxtmi.com/caselaws?id=800414 Reassessment jurisdiction requires the Assessing Officer to furnish recorded reasons, allow objections to reopening, and dispose of those objections through a separate speaking order before completing reassessment. Addressing objections for the first time in the reassessment order does not meet this mandatory requirement. Failure to issue a prior separate order is a jurisdictional defect and cannot be cured by remanding the matter for fresh disposal after reassessment. The reassessment proceedings, and consequential assessment, appellate and Tribunal orders, were therefore set aside. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800414 Reassessment jurisdiction requires the Assessing Officer to furnish recorded reasons, allow objections to reopening, and dispose of those objections through a separate speaking order before completing reassessment. Addressing objections for the first time in the reassessment order does not meet this mandatory requirement. Failure to issue a prior separate order is a jurisdictional defect and cannot be cured by remanding the matter for fresh disposal after reassessment. The reassessment proceedings, and consequential assessment, appellate and Tribunal orders, were therefore set aside. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800414