https://www.taxtmi.com/caselaws?id=802385 Reassessment under sections 147 and 148 requires objections to the recorded reasons for reopening to be disposed of by a separate speaking order before reassessment proceeds. This jurisdictional safeguard preserves the opportunity to challenge rejection of the objections before reassessment is completed. Considering objections in the final assessment order, participation in proceedings, or substantial compliance cannot replace that sequence. Reassessments completed without the separate order lack jurisdiction and cannot be restored solely to cure the defect; consequential additions do not survive. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802385 Reassessment under sections 147 and 148 requires objections to the recorded reasons for reopening to be disposed of by a separate speaking order before reassessment proceeds. This jurisdictional safeguard preserves the opportunity to challenge rejection of the objections before reassessment is completed. Considering objections in the final assessment order, participation in proceedings, or substantial compliance cannot replace that sequence. Reassessments completed without the separate order lack jurisdiction and cannot be restored solely to cure the defect; consequential additions do not survive. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802385