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Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment

By | June 18, 2026

Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment Issue Whether a reassessment order passed under Section 147, read with Section 143, is legally valid if the Assessing Officer (AO) completes the assessment without first disposing of the assessee’s objections to the recorded reopening reasons by a separate,… Read More »