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2023 (9) TMI 322 - AT - Income TaxValidity of reopening of assessment - mandation of disposal of objections by the AO which were raised by assessee - HELD THAT:- As identical order in the case of assessee’s brother, Aman Sharma has been set aside by the ITAT [2018 (5) TMI 54 - ITAT DELHI] AO is under a mandate to dispose of such objections before proceeding with the assessment by passing a speaking order, which has not been done by him, therefore, the reassessment under section 147 cannot be sustained and hence, we quash the reassessment order and allow the ground raised by the assessee.
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