Dismissing the petition, the Court held that there was no final determination of the tax liability in the order rejecting the objections of the assessee. The assessee could raise all objections before the Assessing Officer as it stood prior to April 1, 2021. The assessment order should pass the order after giving a reasonable opportunity of hearing. (AY. 2017-18)(SJ)
Express Infrastructure Pvt. Ltd. v. ITO (2024)467 ITR 137/ 162 taxmann.com 565 (Mad)(HC)
S. 147 : Reassessment-With in four years-Rejection of objections-No final determination of tax liability-Writ petition is dismissed.[S. 37(1), 148, Art. 226]