Reassessment without disposing of assessee’s objection is invalid

Aman Sharma Vs ACIT (ITAT Delhi)

Conclusion: Order of reassessment passed without disposing off the objection raised by assessee was invalid as assessee was entitled to raise objection against the reason given in reassessment notice and AO was under mandate to dispose of the same by a speaking order before proceeding to reassess the assessee’s income.

Held: Assessee questioned validity of reassessment order on the reason that objection filed before AO were not dis

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