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2017 (8) TMI 173 - AT - Income TaxReopening of assessment - Held that:- Since in the instant case it is an admitted fact that the A.O has not disposed of the objections raised by the assessee to such reopening of the assessment u/s 148 of the Act by passing a speaking order, therefore, such reassessment order is liable to be quashed. So far as the argument of the ld. DR that the matter should be restored to the file of the A.O with the direction to dispose of the objections raised by passing a speaking order, in the case of Smt Kamlesh Sharma [2006 (12) TMI 83 - SUPREME COURT] and that the assessment order need not be quashed is concerned, we do not find any merit in the same since the later decision of the Hon'ble High Court will prevail over the previous decision. Appeal filed by the assessee is according allowed.
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