Dismissing the appeal of the assessee the Court held that ; the assessee knowing fully well that there was no disposal of the objections, submitted to the jurisdiction of the Assessing Officer. It was only when the assessment order was passed that the assessee had come up with a contention that the mandatory procedure was not complied with by the Assessing Officer. In case an order was passed without following a prescribed procedure, the entire proceedings would not be vitiated. It would still be possible for the authority to proceed further after complying with the particular procedure. ( AY.2012-13)
Home Finders Housing Ltd. v. ITO (2018) 404 ITR 611/ 166 DTR 393 /93 Taxmnn.com 371/ 303 CTR 269 (Mad) (HC).Editorial: SLP of assessee is dismissed Home Finders Housing Ltd. v. ITO (2018) 256 Taxman 59 (SC)
S. 147 : Reassessment -Order passed without following the procedure -Order passed before disposal of objections raised by assessee on reasons recorded for reopening is curable irregularity does not vitiate the proceedings .Matter can be remitted for compliance with procedure [ S. 148 ]