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2017 (11) TMI 1146 - AT - Income TaxValidity of reopening of assessment - objections against re-opening was not disposed of by way of speaking order - Held that:- AO has not passed any speaking order, even in the Assessment Order there is no whisper about the objections raised by AO that assessment cannot be re-opened where the AO had invoked provision of Section 154 of the Act. Moreover, AO has discussed the reply of the Assessee raised during the course of re-assessment proceeding. We hereby set aside the assessment order, and direct the AO to dispose of the objection by way of separate speaking order and in case, if the objections are rejected he would make assessment afresh as per law
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