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2017 (8) TMI 327 - AT - Income TaxValidity of reopening of assessment - speaking order before proceeding with the reassessment proceedings - Held that:- Assessing Officer is mandated to decide the objection to the notice under sec. 148 and supply or communicate it to the assessee. Thereafter, the assessee gets an opportunity to challenge the order in a writ petition. Thereafter, the Assessing Officer may pass the reassessment order. It is not open to the Assessing Officer to decide the objection raised against notice under sec. 148 by a composite assessment order. Thus, the Assessing Officer was required to first decide the objection of the assessee filed under sec. 148 and serve a copy of the order on assessee. It is well settled law that the reopening of the assessment u/s 147 and issuance and service of notice u/s 148 is a jurisdictional matter and whenever such a jurisdiction is challenged, then it is incumbent upon the Assessing Officer to pass an order either rejecting the assessee’s objection or drop the proceedings in case he agrees with such an objections. - Decided in favour of assessee.
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