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2019 (7) TMI 1728 - ITAT MUMBAIReopening of assessment u/s 147 - Non disposing off appellant’s objections - HELD THAT:- The fact that the assessee had raised objections against the reopening of the assessment and the same was not disposed-off by Ld. AO, remain uncontroverted. Nothing on record would establish that the assessee’s objections against reopening of assessment were ever considered and rejected by Ld. AO at any point of time, during reassessment proceedings. Thus the action of Ld. first appellate authority in upholding the reassessment proceedings, could not be said to be in accordance with law. Therefore, we quash the reassessment order - Decided in favour of assessee.
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