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2015 (9) TMI 649 - ITAT AHMEDABADReopening of assessment - CIT(A) restricting depreciation rate @15% instead of 20% on dumper vehicle thereby resulting in the impugned disallowance on merits - Held that:- Revenue strongly supports the impugned reopening action. However, it fails to rebut the factual position that the Assessing Officer has not decided assessee’s stated objection. We are of the view in this backdrop of facts that such a course of action is mandatory on an Assessing Officer’s part before framing reassessment. See G K & Drysofts India Ltd. vs. ITO [2002 (11) TMI 7 - SUPREME Court] and GENERAL MOTORS INDIA PVT. LTD Versus DEPUTY COMMISSIONER OF INCOME-TAX.[2012 (8) TMI 714 - GUJARAT HIGH COURT] Thus once the Assessing Officer in the instance case has not decided/disposed of assessee’s objections to the reopening, the same is liable to be quashed - Decided in favour of assessee.
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