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2017 (8) TMI 1314 - ITAT DELHIValidity of reopening of assessment - non disposing of the assessee’s objections against the notice u/s. 148 - Held that:- CIT(A) by respectfully following the judgment of the Hon’ble Supreme Court i.e. in the case of GKN Driveshafts India Ltd.[2002 (11) TMI 7 - SUPREME Court] has rightly observed that AO has not passed the speaking order in disposing of the assessee’s objections against the notice u/s. 148 of the I.T. Act, before proceeding with the assessment, hence, correctly held that the subsequent assessment order is bad in law and deserving of being quashed. - Decided in favour of assessee.
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