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2017 (12) TMI 1227 - KARNATAKA HIGH COURTValidity of reassessment order - the assertion made by the learned counsel for petitioner that an opportunity of hearing was not given - Held that: - a perusal of the assessment orders dated 21.02.2017, and 01.03.2017, clearly reveal that while the Assessing Officer has noted the specific plea mentioned hereinabove, the Assessing Officer has not dealt with the said plea. In fact, the Assessing Officer has rejected the said plea by merely observing that the said plea is general in nature. The Assessing Officer is duty bound to give cogent reasons for rejecting the specific plea raised by the petitioner. However, the Assessing Officer has failed to do so - this Court has no other option, but to set aside the assessment order dated 21.02.2017, and the assessment order dated 01.03.20 17, and to remand the case back to the Assessing Officer - petition allowed by way of remand.
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