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2017 (4) TMI 1453 - AT - Income TaxReopening of assessment u/s 148 - non disposal of objections filed by the assessee against reasons recorded for reopening - HELD THAT:- There is no merit in the appeal filed by the Revenue where the CIT(A) had allowed the appeal of assessee on jurisdictional issue and had not considered the merits of the addition. CIT(A) has applied proposition laid down by the jurisdictional High Court in the case of M/s. Bayer Material Sciences Pvt. Ltd. [2016 (3) TMI 179 - BOMBAY HIGH COURT] to hold that where the objections filed by the assessee against reasons recorded for reopening the assessment have not been disposed of by a separate speaking order, then the impugned assessment order is bad in law. The said proposition is squarely applicable to the facts of the present case and applying the same, the assessment order is to be quashed. In such circumstances, there is no merit in the grounds of appeal raised by the Revenue against the merits of addition and the same are dismissed. - Decided against revenue
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