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2018 (6) TMI 417 - AT - Income TaxReopening of assessment - Held that:- Assessee had raised the objection against reopening of the assessment. The AO was required to dispose of those objections before framing the assessment. We, therefore, deem it proper to set-aside the assessment order and restore the objection raised by the assessee to the file of Assessing Officer to be disposed of. The AO thereafter would frame the assessment denovo, if he does not accept the objection raised by the assessee. Appeal filed by the assessee is allowed for statistical purposes.
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