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2015 (8) TMI 930 - HC - Income TaxValidity of reopening of assessment - Held that:- AO has disposed of the said objections without deciding it on merits and solely on the ground that as the assessee has not filed the return pursuant to the notice issued under Section 148 of the Act within a period not less than 30 days from the date of receipt of the notice under Section 148 of the Act. Thus, considering the aforesaid decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd (2002 (11) TMI 7 - SUPREME Court) and the decision of Garden Finance Limited (2003 (10) TMI 17 - GUJARAT High Court) and the decision in the case of Arvind Mills Ltd. (2004 (8) TMI 97 - GUJARAT High Court) and the decision of Sahakari Khand Udyog Mandal Ltd (2014 (6) TMI 149 - GUJARAT HIGH COURT) impugned orders disposing of the objections without deciding the objections on merits cannot be sustained and same deserve to be quashed and set aside. The impugned orders passed by the AO disposing of the objections are absolutely on misinterpretation and / or misreading of the decision of the Division Bench in the case of Sahakari Khand Udyog Mandal Ltd (2014 (6) TMI 149 - GUJARAT HIGH COURT) - Decided in favour of assessee.
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