Assessment framed Without Disposal of Assessee’s Objections is Invalid: ITAT Kolkata

Champalal Omprakash Vs ITO (ITAT Kolkata)

In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Kolkata addressed the validity of assessments conducted without resolving objections raised by the assessee. This article examines the ITAT’s decision in the case of Champalal Omprakash Vs. ITO, shedding light on the legal ramifications and procedural aspects involved.

Assessment Invalidity: Background and Context

The ITAT Kolkata heard cross-appeals filed by both the assessee and the Department against a common order issued by the Commissioner of Income Tax (Appeals) [CIT(A)]. The case pertained to the reopening of assessments based on information received during a survey and search action. Despite objections raised by the assessee regarding the validity of the reassessment, the Assessing Officer proceeded to frame the assessment without resolving these objections.

Legal Precedents and Interpretation

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