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2021 (8) TMI 130 - HC - Income TaxReopening of assessment u/s 147 - Disposal of objections against reopening orders - HELD THAT:- Perusal of the objections raised as well as the reasons stated in the disposal of objections by the AO would be sufficient and further details or scrutiny cannot be made by the High Court in a writ proceedings and all such documents, materials or informations are to be considered by the AO while proceeding with the reassessment. This Court do not find any non-application of mind with reference to the order impugned dated 26.02.2016. The Assessing Officer has given reasons for rejection of the objections. Such reasons may not be acceptable to the assessee. However, it is for him to provide further details or information to the AO while proceeding with the reassessment proceedings. This being the factum of the case, this Court do not find any acceptable reason for the purpose of interfering with the orders impugned. WP dismissed.
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