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2019 (9) TMI 480 - HC - Income TaxReopening of assessment u/s 147 - non deciding the objections or issuing any show cause notice - non passing speaking order on the objections raised by the petitioner - HELD THAT:- When action was initiated u/s 148 the assessee had filed the objections which were duly acknowledged by the portal of the revenue, but without deciding the objections or issuing any show cause notice, AO had passed impugned order and issued a demand notice under Section 156. The stand of the revenue is that those objections never reached the AO. Once the objections were duly uploaded on the portal of the revenue, this argument would not be available to the revenue. Petitioner relied upon the decision of various High Courts and Apex Court in “GKN Driveshafts (India) Ltd. vs. ITO [2002 (11) TMI 7 - SUPREME COURT], Garden Finance Ltd. vs. Asstt. Commissioner of Income Tax (2003 (10) TMI 17 - GUJARAT HIGH COURT) and Home Finders Housing Ltd. vs. ITO, Chennai (2018 (5) TMI 260 - MADRAS HIGH COURT]) wherein it was held that Assessing Officer is bound to pass a speaking order on the objections raised by the petitioner, after giving an opportunity of hearing to them. We set aside the order with liberty to the revenue to re-examine the issue after taking into consideration the objections filed by them.
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