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2022 (10) TMI 1051 - HC - Income TaxReopening of assessment u/s 147 - grievance of the petitioner that the objections raised have not been considered at all by the respondent - HELD THAT:- It is the apprehension of the petitioner that without considering the case of the respondent and its defence, the authorities will proceed to frame the assessment pursuant to the impugned notice. As submitted that great prejudice would occur if the objections of the petitioner are not considered and disposed of in accordance with law by the assessing authority. In the facts of the case, when the objections of the petitioner are not considered and are not disposed of, which were given in response to the notice dated 30.3.2021 under section 148 of the Act in respect of Assessment Year 2014-2015, it would subserve the interests of justice that the competent authority of the respondent considers and disposes off the objections submitted by the petitioner. Accordingly, this petition is disposed of by directing the respondent No.1 to consider and dispose of the objections of the petitioner dated 20.1.2021 within six weeks from the date of receipt of this order.
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