Bombay HC Quashes Reassessment Order for failure to separately dispose objections

Kesar Terminals & Infrastructure Ltd Vs DCIT (Bombay High Court)

Bombay High Court addressed the case of Kesar Terminals & Infrastructure Ltd Vs DCIT, challenging a combined reassessment order dated March 31, 2022. The petitioner contested the validity of the order, which simultaneously disposed of objections to reopening assessments under Section 148 of the Income Tax Act and assessed income. The petitioner argued that the procedure violated principles of natural justice, relying on established precedents such as GKN Driveshaft (India) Ltd Vs ITO and

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