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2018 (4) TMI 877 - ITAT AGRAReopening of assessment - non disposal of the assessee’s objections to the reasons recorded - Held that:- AO having not disposed of the assessee’s objections to the reasons recorded, by passing a separate speaking order before proceeding with the assessment, the assessee has been illegally debarred from exercising a legally enforceable right, which would have become available to him. Thus the assessment order is null and void and it is quashed as such. - Decided in favour of assessee.
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