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 Ko

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