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2018 (1) TMI 10 - AT - Income TaxReopening of assessment - non disposing assessee’s objections by a separate order before passing the assessment order - Held that:- As per ‘GKN Driveshafts (India) Ltd. vs. ITO’ (2002 (11) TMI 7 - SUPREME Court), where the assessee has filed objections before the AO to the reasons recorded for initiating proceedings to reopen the completed assessment, the AO is enjoined upon to decide the objections by a separate speaking order before passing the assessment order. This mandate of the law laid down by the Hon’ble Supreme Court has clearly been flouted, as the AO has not disposed of the assessee’s objections by a separate order before passing the assessment order. The ld. CIT(A) did not decide this issue, though the assessee had specifically raised it before the ld. CIT(A). Therefore, the impugned order is set aside and the matter is restored to the file of the AO to first decide the assessee’s objections in accordance with law on affording adequate opportunity of hearing to the assessee and to only thereafter pass the assessment order. The assessee, no doubt, shall co-operate in the fresh proceedings before the AO. All pleas available under the law shall remain so available to the assessee.
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