Whether Reassessment order is void even if requisite Supreme Court directions not complied with?

Link for full case : https://drive.google.com/file/d/1DGSf_yzRpymXWgUyAhjLhcR9ORnWxKDE/view

Case Summary:

Home Finders Housing Ltd. v. ITO (2018)

94 taxmann.com84 (SC)

Whether Reassessment order is void even if requisite Supreme Court directions not complied with?

Assessing Officer noticed that income chargeable to tax had escaped assessment and he initiated reassessment under section 147.

Assesses raised objections.

Assessing Officer without giving disposal to objections of assessee, passed reassessment order.

Assessee challenged reassessment order before High Court.
High Court held that non-compliance of procedure indicated by Supreme Court would not make order void or non est
Such a violation was a procedural irregularity which could be cured by remitting matter to authority.
SLP against impugned order was to be dismissed.

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