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2020 (12) TMI 1242 - ITAT MUMBAIReopening of assessment u/s 147 - non disposing off the objections as put by assessee - HELD THAT:- As could be seen from the decision of FOMENTO RESORTS AND HOTELS LTD., [2006 (11) TMI 645 - BOMBAY HIGH COURT] even if Assessing Officer disposed off the objections raised by the assessee in the Assessment Order while completing the re-assessment that is not in compliance with the decision of GKN Driveshafts (India) Ltd. [2002 (11) TMI 7 - SUPREME COURT] in other words the Assessing Officer shall pass a separate speaking order disposing off the preliminary objections raised by the assessee in reopening the assessment. In the case on hand before us since Assessing Officer failed to dispose off the preliminary objections of the assessee by way of a separate order, respectfully following the decision in the case of Fomento Resorts & Hotels Ltd. v. ACIT [2006 (11) TMI 645 - BOMBAY HIGH COURT] we quash the re-assessment order passed u/s. 143(3) r.w.s. 147 of the Act for the A.Y. 2011-12. The preliminary ground raised by the assessee is allowed.
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