Jayshree Ravi Sancheti vs. Dy. Commissioner of Income Tax, Circle - 27(1), Mumbai
Parties Involved
Facts Summary
The assessee, Jayshree Ravi Sancheti, filed appeals against two separate reassessment orders passed by the Commissioner of Income-tax (Appeals) for the assessment years 2013-14 and 2015-16. The reassessments were initiated based on notices issued under section 148 of the Income-tax Act, 1961. The assessee filed objections against the reasons for reopening, but the Assessing Officer did not dispose of these objections by passing separate speaking orders before proceeding with the reassessments. The jurisdictional issue before the tribunal was whether the failure to dispose of the objections by separate speaking orders before reassessments constituted a jurisdictional infirmity.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the failure to dispose of objections by separate speaking orders before reassessments constitutes a jurisdictional infirmity.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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