Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of...

Reopening of assessment u/s 147 - Non–disposal of objections challenging the validity of re–opening of assessment u/s 147 is not a mere procedural lapse but effects the jurisdiction of the AO to pass the assessment order u/s 143(3) r/w section 147 - impugned orders is void ab-initio and there is no reason to restore the issue to the AO to pass a fresh assessment order .....

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