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2014 (11) TMI 46 - AT - Income TaxNon-speaking order - Notice for reopening of assessment u/s 148 - Mandatory provisions of sections 147 and 151 are complied with before initiating the proceedings of re-assessment or not - Assessment reopened after four years - Default or failure on the part of the assessee to disclose fully and truly material facts as envisaged in the first proviso to section 147 or not – Held that:- CIT(A) did not advert to all the grounds raised before him - It was specifically urged before him that the provisions of sections 147 and 151 of the Act were not complied with – there was no whisper in the order qua this submission - It was also submitted that proceedings were initiated after lapse of four years and same is barred by time - The assessee had also pointed out that the objection against reopening were disposed by composite assessment order, but not by way of separate order - Such act is not permissible as decided in GENERAL MOTORS INDIA PVT. LTD Versus DEPUTY COMMISSIONER OF INCOME-TAX [2012 (8) TMI 714 - GUJARAT HIGH COURT] - none of the submissions is considered and decided in the order - Non-consideration of same is not justified and smacks arbitrariness – thus, the objections dismissed by the AO in a composite order is not proper, therefore the assessment so framed vide order dated 18/01/2013 deserves to be quashed on this ground alone - CIT(A) has not decided the specific ground in respect of assessment being time barred, non-compliance of the mandatory provisions of sections 147 & 151 of the Act – thus, the order of the CIT(A) is set aside – Decided in favour of assessee.
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