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2018 (4) TMI 20 - AT - Income TaxReopening of assessment - Addition of gift of property received U/s 68 - non disposal of assessee's objection - Held that:- The AO having not disposed of the assessee’s objections to the reasons recorded, by passing a separate speaking order before proceedings with the assessment the assessee has been illegally debarred from exercising a legally enforceable right which would have become available to him. For this reason, the assessment order is null and void and it is quashed as such. - Decided in favour of assessee.
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