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2018 (8) TMI 2008 - ITAT MUMBAIReopening of assessment u/s 147 - as argued Assessee objections are not dealt with by the AO - HELD THAT:- AO has not adjudicated the objection raised by assessee on the reasons recorded for issuance of notice under section 148 of the Act vide letter No.SC-148/BS/A.Y.09-10/02 dated 30.04.2014. We have gone through the assessment order and other material placed before us, which in no way indicates that the AO has adjudicated the objections. Once the objections raised by assessee and not adjudicated by the AO in term of the decision of Hon’ble Supreme Court in the case of GKN Driveshafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT] the assessment / re-assessment framed by the AO in lieu of notice under section 147/ 148 of the Act is quashed. We find that this issue is squarely covered by the decision in the case of KSS Petron Pvt. Ltd [2016 (10) TMI 1112 - BOMBAY HIGH COURT]. Also see TUPPERWARE INDIA PVT. LTD. [2015 (8) TMI 517 - DELHI HIGH COURT] Thus re-assessment is quashed and appeal of assessee is allowed on this jurisdictional issue. - Decided in favour of assessee.
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