The  assessment of the petitioner was completed   under Section 143(3) of the Act . in response to reassessment notice ,the petitioner filed the return and requested  for copy of recorded reasons . On receipt of recorded reasons the petitioner filed objections .   Respondent issued a notice under Section 148, seeking to reopen the assessment.  However, without disposing of the objections, the respondent issued a notice under Section 142(1) on 22.11.2021, directing the petitioner to justify its claims under Section 80IA with supporting documents. The petitioner once again requested to dispose of the objections before proceeding further. However, instead of addressing the objections separately, the respondent issued a consolidated reassessment order  which purportedly disposed of the objections while completing the reassessment. Aggrieved by the order  the petitioner filed  writ petition before High Court  to quash the notice and assessment order. The Hon’ble Court held that the respondent’s failure to dispose of the objections separately before passing the reassessment order is vitiated due to noncompliance with jurisdictional parameters and without jurisdiction. Accordingly, the Court quashed the  notice  and the reassessment order . The Court also directed to withdraw the appeal . (WP No. 3248 of 2022 dt. 27 -1-2025 )