Non-disposal of objections to re-opening of assessment are not mere procedural lapse

Aarti Industries Ltd. Vs DCIT (ITAT Mumbai)

Non–disposal of objections challenging the validity of re–opening of assessment under section 147 of the Act is not a mere procedural lapse but effects the jurisdiction of the Assessing Officer to pass the assessment order under section 143(3) r/w section 147 of the Act. Impugned assessment orders passed under section 143(3) r/w section 147 of the Act as void ab initio.