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2015 (8) TMI 269 - HC - Income TaxReopening of assessment - non disposing of the objections raised by the petitioner, raised against the reopening of the assessment/reasons recorded by AO - Held that:- The detailed objections were raised against reopening of the assessment on 11.06.2014, the Assessing Officer did not disposed of the same till the assessment order came to be passed under Section 143(3) r/W Section 147 of the Act and has dealt with and disposed of the objections simultaneously while passing the assessment order and that too by a non-speaking order. As observed by the Hon'ble Supreme Court in the case of G.K.N. Driveshaft (India) Ltd. (2002 (11) TMI 7 - SUPREME Court ) and Arvind Mills Ltd. (2004 (8) TMI 97 - GUJARAT High CourT), the Assessing Officer is not only under a mandate to dispose of such preliminary objection before proceeding with the assessment, even the Assessing Officer is under a mandate to dispose of such preliminary objections by passing a speaking order. Under the circumstances, the impugned assessment order cannot be sustained and the matter is remanded to the learned Assessing Officer by directing the Assessing Officer to pass a speaking order and to dispose of the objections raised by the petitioner against reopening of the assessment and/or against reasons recorded for reopening of the assessment and thereafter to communicate the outcome of the same to the petitioner and after giving reasonable time to the petitioner to challenge the same before higher Court / Forum, may proceed further with the assessment in respect of the assessment for which such notice has been issued. Impugned assessment order dated 20.03.2015 passed by the Assessing Officer is hereby quashed and set aside and the matter is remitted to the file of the Assessing Officer at the stage of submitting the objections by the petitioner against reopening of the assessment for the AY 2009-10. - Decided in favour of assessee by way of remand.
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