HC quashes Reassessment order passed without Considering Objections of Assessee

Kailash Kedia Vs ITO (Orissa High Court) Learned counsel for the Petitioners have also assailed both the notice under Section 148-A(1)(b) of the Act as well as the consequential order under Section 148-A(1)(d) on several grounds including the ground of limitation, not considering the objections filed, not providing a personal hearing, non-application of mind to the peculiar facts of each case and several other grounds. In the considered view of this Court, following the decision of the Supreme Court in Anshul Jain v. Principal Commissioner of Income Tax, all these grounds could be urged at a ...