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2021 (8) TMI 513 - MADRAS HIGH COURTValidity of reopening of assessment u/s 147 - grievance of the writ petitioner is that the objections submitted by the petitioner was not disposed of on merits and the impugned assessment order had been passed directly in violation of the directives - HELD THAT:- This being the lapses committed by the authorities competent, the matter is to be remanded back for fresh consideration and for the purpose of disposing of the objections filed by the writ petitioner on 26.12.2011. Accordingly, the impugned assessment order dated 28.12.2011, passed by the respondent is quashed and the matter is remanded back for fresh consideration. The respondent is directed to consider the objections filed by the writ petitioner, on merits and dispose of the same within a period of six weeks from the date of receipt of a copy of this order and thereafter, proceed with the process of re-assessment, by following the procedures, as contemplated.
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