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2024 (3) TMI 1014 - CALCUTTA HIGH COURTValidity of reopening of assessment - prerequisite for reopening assessment - Non disposal of objections given by appellant against reassessment - HELD THAT:- As carefully perusing the materials placed on record, we find that the learned Tribunal on considering the factual position rightly noted that the objections given by the appellant for initiation of re-assessment were not disposed of by the AO. The law on the subject has been rightly taken note by the Tribunal and we find the matter being entirely factual, no question of law much less substantial question of law arise for consideration.
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