"Manoj Thakur is a Tax Litigation Strategist, Financial Forensic Expert, and former Revenue Officer. An alumnus of IIT Kharagpur (B.Tech Hons.) with a background in financial management, he brings a unique blend of engineering precision and insider knowledge of departmental operations to tax litigation. He partners with Senior Advocates, Tier-1 law firms, and corporate boards, providing high-value litigation briefing and strategy across Income Tax, GST, and Customs (CESTAT). His expertise encompasses DGGI/DRI anti-evasion defense, pre-appellate strategic audits, and valuation defense for hyper-complex sectors like EPC, Infrastructure, and Real Estate. Manoj is a FCTPr & GSTP and an Empanelled Independent Director (MCA), guiding corporate Audit Committees in tax-ecosystem risk mitigation. He applies a "Rubik’s Cube" methodology to reverse-engineer departmental orders, systematically dismantling complex revenue demands with mathematically precise, evidence-backed arguments. He can be reached at mt@manojthakur.in and 9820595964"
This article explains why reassessment proceedings may be invalid if the Assessing Officer merely relies on Investigation Wing reports or Insight Portal information without forming an independent opinion. It highlights the importance of challenging jurisdiction before arguing the merits.
