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2020 (4) TMI 119 - AT - Income TaxReopening of assessment u/s 147 - no order has been passed by the AO deciding the objections filed by the assessee - HELD THAT:- In ‘Bayer Material Science (P.) Ltd. vs. DCIT’ (supra), it has been held, following ‘GKN Driveshafts Pvt. Ltd.’[2002 (11) TMI 7 - SUPREME COURT] that it is incumbent on the Assessing Officer, when objections against the reasons recorded by the Assessing Officer for formation of belief of escapement of income, have been raised by the assessee, that the Assessing Officer needs must decided such objections by a specific separate order, disposing of the said objections. In case, the AO rejects the objections raised by the assessee, such a separate order would enable, following the principles of natural justice, an opportunity to the assessee, to challenge the said separate order before the competent Court. In ‘General Motors (India) (P.) Ltd. vs. DCIT’ [2012 (8) TMI 714 - GUJARAT HIGH COURT] it has been held that where no order has been passed by the AO deciding the objections filed by the assessee against notice issued under section 148 of the Act, or where such objections have been decided alongwith the assessment order, the notice issued u/s 148 of the Act deserves to be quashed. Accordingly, the assessment order passed by the Assessing Officer is reversed as null and void in the absence of separate specific order disposing of the assessee’s objections against the reasons recorded. - Decided in favour of assessee.
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