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2017 (5) TMI 724 - AT - Income TaxReopening of assessment - non permission from competent authority - Held that:- In the earlier first round proceedings before ITAT, the Tribunal while deciding the departmental appeal and cross objections of assessee vide order dated 30th January, 2012 restored the matter back to the file of Assessing Officer to redeciding objections of the assessee u/s 147 of the I.T. Act and addition on merit. The assessee filed objections to the reopening of the assessment before Assessing Officer. However Assessing Officer did not decide the objections of the assessee in the set aside proceedings. Therefore the reassessment orders are liable to be quashed. The issue is covered in favour of the assessee by order in the case of M/s. Shiva Rubber Industries vs. ITO [2017 (5) TMI 416 - ITAT DELHI ] wherein held competency of ITO cannot be doubted and challenged as the assessment drafted by the ITO is final assessment and the CIT(A) making the approval regarding assessment is not valid. - Decided in favour of assessee.
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