If the AO proceeds with the assessment by issuing notices u/s 142(1) & 143(2) of the IT Act before providing the ‘recorded reasons’ and before disposing of assessee’s objections to the ‘recorded reasons’, the same is a violation of the guidelines laid down by the Supreme Court in the case of GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19 (SC). Even subsequent disposal of objections before passing the assessment order cannot cure this defect, and the assessment order is liable to be quashed and set aside.