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2021 (9) TMI 1343 - AT - Income TaxReopening of assessment u/s 147 - Mandation of recording objections - main contention of the AR is that the AO has to dispose of the objections raised by the assessee for reopening the assessment by a separate speaking order and thereafter he has to frame the assessment order - HELD THAT:- In the present case, AO issued notice u/s. 148 dated 29.3.2016 served on the assessee on 30.3.2016. There was change in the incumbent of office of AO and the proceedings continued vide letter dated 26.7.2016 and by one more letter dated 3.8.2016. Assessee sought reasons for reopening of assessment on 3.10.2016 which was furnished to the assessee on 24.10.2016. AO dealt with the objections raised by the assessee in his assessment order itself, though not by a separate order and completed the assessment on 30.12.2016. Now the grievance of the assessee is that the objections of the assessee was not disposed by the AO by a separate order. AO duly considered the objections and disposed the same by discussing it in his assessment order itself. In our opinion, he should have disposed it by a separate speaking order, however, it would not lead to nullity of the order. The case laws relied on by the ld. DR on this point are applicable to the facts of the present case. Accordingly, in the interest of justice, we vacate the orders of the lower authorities and remit this legal issue back to the file of the Assessing Officer for deciding the objections of assessee for reopening the assessment by a separate and speaking order, and in case the objections of the assessee is rejected, then the AO is required to pass a fresh assessment order, after adequate opportunity of being heard to the assessee. Appeal by the assessee is partly allowed for statistical purposes.
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