Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

93 Taxmann.com 371High Court2018#834 most cited

What is Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai authority for?

Failure by the Assessing Officer to supply reasons for reassessment or dispose of the assessee's objections, as required by the GKN Driveshafts procedure, is a procedural irregularity that does not render the reassessment order void. Such non-compliance can be cured by remitting the matter back to the Assessing Officer for proper adherence to the procedure.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Also referred to as

Home Finders Housing Ltd. v. ITO · Section 147 · Section 148 · reassessment proceedings · GKN Driveshafts India Pvt. Ltd. procedure · communication of reasons · disposal of objections · procedural irregularity · assessment not void · remand to Assessing Officer · Madras High Court

Issues it is cited on

Judgments citing Home Finders Housing Ltd. v. Income-tax Officer Ward 2(3), Chennai

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