{"id":55000,"date":"2025-06-19T06:08:28","date_gmt":"2025-06-19T00:38:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/m-k-shelters-v-ito-ward-mum-trib-www-itatonline-org\/"},"modified":"2025-06-19T06:08:28","modified_gmt":"2025-06-19T00:38:28","slug":"m-k-shelters-v-ito-ward-mum-trib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/m-k-shelters-v-ito-ward-mum-trib-www-itatonline-org\/","title":{"rendered":"M.K. Shelters v. ITO Ward (Mum) (Trib) www.itatonline.org"},"content":{"rendered":"<p>The AO failed to dispose of the assessee\u2019s objections before passing the reassessment order. The ITAT observed that when an assessee files objections against a reassessment notice, the AO is required to first address and dispose of those objections in a separate, formal order and only after communicating this decision can the AO proceed with the final assessment. Since the AO bypassed this mandatory step entirely and issued the final reassessment order without ruling on the assessee\u2019s objections, the ITAT held that the entire assessment was in breach of the principle of natural justice and thus was void. Relied on M\/s.Kesar Terminal &amp; Infrastructure Ltd v DCIT (WP No.3248 of 2022 dated 27.01.2025) and GKN Driveshaft (India) Ltd. v. ITO [2003] 259 ITR 19 (SC). (I.T.A. No. 5375\/ 5374\/ 5373\/Mum\/2024 dt. 23- 05 -2025) (AY- 2011-12, 2012-13 &amp; 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.148: Reassessment \u2013 Notice  \u2013 Issued notice without disposing of assessee\u2019s objections \u2013 Breach of principle of natural justice \u2013 Reassessment order was quashed .[S. 147, 153A ]<\/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-55000","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ej6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55000","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=55000"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55000\/revisions"}],"predecessor-version":[{"id":55001,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55000\/revisions\/55001"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}