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2020 (12) TMI 854 - AT - Income TaxReopening of assessment u/s 147 - Non disposing preliminary objections of the assessee by way of a separate order - HELD THAT- In the case on hand before us since Assessing Officer failed to dispose off the preliminary objections of the assessee by way of a separate order, respectfully following the decision in the case of Fomento Resorts & Hotels Ltd. v. ACIT [2019 (9) TMI 1284 - BOMBAY HIGH COURT], we quash the re-assessment order passed u/s. 143(3) r.w.s. 147 of the Act for the A.Y. 2011-12. The preliminary ground raised by the assessee is allowed.
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