Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1629 - AT - Income TaxRe-opening of the assessment order u/s 147 - non disposal of disposal of the objections raised by the assessee on the re-opening of the assessment - HELD THAT:- Since the AO has not disposed of the objections raised by the assessee on the re-opening of the assessment order u/s 147 we relying on the aforesaid decision in the case of KSS Petron [2016 (10) TMI 1112 - BOMBAY HIGH COURT] and following the same reasoning we quash the reassessment order passed u/s 144 r.w.s 148 of the Act. Since we have upheld the order of CIT(A) in quashing the re-assessment order framed u/s 144 r.w.s 148 of the Act, we are of the view that the other grounds raised by the Revenue on merits, require no adjudication.
|