Order passed without disposing objection: HC directs AO to pass fresh order after disposing objection

Home Finders Housing Ltd. Vs ITO (Madras High Court) Non-compliance of procedure indicated in GKN Driveshafts cannot make the order void or non-est. Such procedural violation can be cureed by remitting the matter to the authority. FACTS – For AY 2012-2013, the assessee, filed NIL return and assessment order for the same was passed on 23rd March, 2015 with a view that income had escaped assessment. AO invoked section 147 and issued notice on 16th October, 2015 u/s 148. Assessee requested to provide reason for invoking section 147 and the same was provided.  On receipt of the reason, assess...