Assessment Reopening Invalid If Assessee's Objections Not Addressed: Section 147 Case Quashed Due to Jurisdiction Error.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of reopening of assessment - AO is under obligation to dispose of the objection raised by the assessee for the reopening of the case u/s 147 by way of speaking order - AO has erroneously usurped jurisdiction which law does not permit him to do - the entire action of AO is ab-initio void and is quashed - AT....