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2021 (7) TMI 839 - HC - Income TaxReopening of assessment u/s 147 - non disposing of the objections filed by the writ petitioner on the reasons furnished for re-opening the assessment under Section 147/148 - HELD THAT:- If at all the petitioner is entitled to get a copy of the sanctioning order passed by the Commissioner, the same is to be furnished enabling the assessee to defend his case in the manner known to law. As far as the objections raised by the petitioner vide letter dated 26.06.2018 is concerned, the order disposing of the objections dated 28.11.2018 has not spelt out any fact relating to the objections or findings to the said objections raised by the petitioner. Thus, this Court is of the opinion that the disposal of the objections must be meaningful and findings are to be given by the Assessing Officer to proceed with the matter by following the provisions of the Income Tax Act. It is repeatedly held that the directives in GKN Driveshafts India Ltd. [2002 (11) TMI 7 - SUPREME COURT] regarding disposal of the objections means that the objections raised both factually and legally must be considered with reference to the provisions of the Act and the principles and a finding is to be given enabling the assessee to defend the case properly. In the present case, the order disposing of the objections, reveals that the said objections raised by the petitioner have not been considered. Thus, the matter is to be remanded back for fresh consideration of the objections filed by the writ petitioner on 26.06.2018.
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