Held that assessee’s objections had not been dealt with, all proceedings post assessee’s objections were to be set aside solely on ground that GKN Driveshafts principle had not been strictly adhered to Matter remanded. (AY.2008-09)
Kausalya Maruthachalam v. ACIT (2022) 287 Taxman 7/113 CCH 298 (Mad.)(HC)
S. 148 : Reassessment-Notice-Failure to dispose objections by passing speaking order-Order set aside for adjudication afresh. [S. 143(3), 147, Art. 226]