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2019 (8) TMI 23 - HC - Income TaxReassessment of notices issued u/s 147/148 - non disposal of objections - non following procedure laid down in GKN Driveshafts (India) Ltd. v. ITO [2002 (11) TMI 7 - SUPREME COURT] - HELD THAT:- In the present case, the AO has not chosen to dispose of the objections, filed by the Petitioner against the reopening of the assessment but has proceeded to the stage of passing the reassessment order itself. In almost an identical fact situation in Smt. Kamlesh Sharma v. B.L. Meena, Income-Tax Officer . [2006 (8) TMI 140 - DELHI HIGH COURT] where the AO did not pass any speaking order but straightaway passed an assessment order, and simultaneously rejected the contention of the Petitioner. This Court has, therefore, no hesitation in setting aside reassessment order dated 29th December, 2018 for the Assessment Year AY 2011-12. Consequently, a direction is issued to the AO to once again take up for consideration, the Petitioner’s objections to the reopening of the assessment for the aforementioned AY and dispose of those objections by a reasoned order not later than four weeks from today.
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