Failure to Comply with Procedural Safeguards: ITAT quashes Re-Assessment as Null and Void [Read Order]

Failure to Comply with Procedural Safeguards - Procedural Safeguards - Safeguards - ITAT - Re-Assessment - Re-Assessment as Null and Void - taxscan

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the re-assessment order passed by the Assessing Officer (AO) is null and void, as the AO had failed to dispose of the objections filed by the assessee before passing the re-assessment order and this failure to comply with the procedural safeguards required…

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