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2016 (10) TMI 348 - AT - Income TaxValidity of reopening of assessment - procedures to be followed - Held that:- It is settled proposition of law on the point that the Assessing Officer is bound to first decide the objections of the assessee against notice 148, communicate the same to the assessee and allow the assessee reasonable time to challenge the order of the Assessing Officer deciding the objections thereafter, the Assessing Officer may pass the reassessment/assessment. However this was not done by the Assessing Officer in the case of the assessee and decided the objection under Section 148 of the Act by a composite assessment order dt.31.12.2008 which is in gross violation of law in the case of GKN Driveshafts [2002 (11) TMI 7 - SUPREME Court ] - Decided in favour of assessee
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