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2020 (11) TMI 443 - AT - Income TaxReopening of assessment u/s 147 - objections are not considered by the Assessing Officer and no order qua that is passed - HELD THAT:- The issue is covered in favour of the assessee for the reason that the objections were not disposed off by the Assessing Officer or even by CIT(A). No hesitation in quashing the assessment in view of the decision of Hon’ble Bombay High Court in the case of KSS Petron Private Ltd. [2016 (10) TMI 1112 - BOMBAY HIGH COURT] - Decided in favour of assessee.
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