The \u00a0assessment of the petitioner was completed\u00a0 \u00a0under Section 143(3) of the Act . in response to reassessment notice ,the petitioner filed the return and requested\u00a0 for copy of recorded reasons . On receipt of recorded reasons the petitioner filed objections .\u00a0\u00a0 Respondent issued a notice under Section 148, seeking to reopen the assessment. \u00a0However, 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 \u00a0which purportedly disposed of the objections while completing the reassessment. Aggrieved by the order \u00a0the petitioner filed \u00a0writ petition before High Court \u00a0to quash the notice and assessment order. The Hon\u2019ble Court held that the respondent\u2019s 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\u00a0 notice \u00a0and the reassessment order . The Court also directed to withdraw the appeal . (WP No. 3248 of 2022 dt. 27 -1-2025 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 147: Reassessment – Objection disposed along with the assessment order \u2013 Order passed without disposing the objection by passing a separate order- Failure to dispose of objections separate order \u2013 Reopening notice and reassessment order is quashed and set aside . [S. 80 IA, 142 (1), 143(3),148, Art. 226 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-50464","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-d7W","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=50464"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50464\/revisions"}],"predecessor-version":[{"id":55575,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/50464\/revisions\/55575"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=50464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=50464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=50464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}