Non-Disposal of Objections vitiate the assessment order

ITO Vs P.H. Chandrashekar (ITAT Bangalore)

Non-disposal of objections filed by the assessee before the completion of assessment is against the procedure prescribed by Hon’ble Supreme Court in the case of GKN Driveshafts (P) Ltd (supra). Hence the same will vitiate the impugned assessment order.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

The revenue has filed this appeal challenging the order dated 20.3.2015 passed by Ld. CIT(A), Mysore and the assessee has filed the cross objection. Both relate to assessment year 2011-12. In the cross objection, the assessee is challenging the validity of assessment order.

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