Quashing of reassessment was invalid if opportunity was provided to assessee to submit additional objections

Dr. Sajan Hedge Vs ACIT (Madras High Court) Conclusion: Instead of quashing the entire reassessment proceedings, it was suffice if an opportunity was provided to assessee to submit additional objections, if any, based on the materials relied on by assessee to AO, within a stipulated period and on receipt of the same, AO should be permitted to proceed with the assessment/re-assessment. Held: Assessee was an ortho-pediatrician and surgeon. A reopening notice was issued on the ground of the statement of person who was manager in the Hospital in which assessee was practicing. In the recorded stat...