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2012 (3) TMI 472 - AT - Income TaxNon speaking order - validity of an assessment - Held that:- When as assessee objects to the validity of an assessment, it is the AO is bound to dispose off the same by a speaking order. In this case we find that the AO has not at all dealt with this important issue regarding jurisdiction. Hence applying the decision fo the Apex Court in the case of GKN Drive shafts (India ) Ltd v CIT (2002 (11) TMI 7 - SUPREME Court ), in the interest of justice we set aside this issue to the files of the AO for redoing the same in accordance with the provisions of the law, after giving reasonable opportunity to the Assessee to raise their objections on this issue and giving a reasoned order.
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