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2021 (6) TMI 76 - HC - Income TaxReopening of assessment u/s 147 - Non disposing of objections raised against reopening - non dealing with objection raised by the applicant against reasons to believe - HELD THAT:- Applying the dictum as laid down by the Supreme Court in the case of GVK Driveshaft [2002 (11) TMI 7 - SUPREME COURT] we are of the view that disposing of the objections raised by the assessee against the reasons recorded before issuance of notice under Section 148 of the Act, though not part of the statutory requirement, as prescribed under the Act, however, same is guided by the directions issued by the Apex Court. The specific objections raised by the writ applicant, produced to this writ application, have not been properly dealt with by the AO. The lapse is in clear violation of the decision of the Apex Court. We are of the view that the AO has passed the order mechanically and without application of his mind. In other words not in a meaningful manner. This writ application succeeds in part. The order disposing of the objections filed by the assessee to this petition is hereby set aside and the matter is remitted to the AO.
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