High Court Emphasizes Importance of Addressing Objections in Assessment Reopening to Ensure Fairness and Prevent Prejudice.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reopening of assessment - non disposing of the objections - AO, by not disposing of the objections, would deprive the petitioner of an opportunity to challenge the validity of the notice itself and, in the meantime, if the assessment is framed, serious prejudice would be caused to the petitioner - HC....