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2023 (6) TMI 978 - BOMBAY HIGH COURTReopening of assessment u/s 147 - application of mind by the PCIT while granting sanction u/s 151 - validity of order disposing objections questioned - Petitioner states that reopening notice was issued after the expiry of four years of the assessment year but was candid to say that this was a case where no order u/s 143(3) had been passed - HELD THAT:- We find that in the order Rejecting petitioner’s objections, has not given any reasons as to why he did not find any merit in the objections raised by the assessee. The assessee had also, in his objections, raised the issue of non application of mind by the PCIT while granting sanction u/s 151 - PCIT has simply endorsed “Yes”. No date is mentioned and it does not also disclose why he felt there was a need to grant the sanction. None of these points have been discussed in the order disposing the objections. We quash and set aside the order dated 15th November 2019 disposing the objections and remand the matter for denovo consideration to the Jurisdictional Assessing Officer (JAO).
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