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2020 (9) TMI 533 - AT - Income TaxReopening of the assessment u/s 147/148 - validity of reason to believe - HELD THAT:- There was no justification for the authorities below to reopen the assessment in these four cases. Since no material was supplied to the assessee which is the basis for reopening of the assessment and no statements recorded during the course of search in the case of Shri Pramod Kumar Jindal were confronted to allow cross-examination on behalf of the assessee, therefore, such material could not be used in evidence against the assessee for making any addition. As noted here that assessee raised the objections against the reopening of the assessment on 27/28/29/30.11.2018, but, the objections of the assessee have not been disposed of by the A.O. prior to passing of the re-assessment orders. CIT(A) clearly show that objections of the assessee have been dealt by the A.O. in the assessment order by passing the composite order. Thus it is clear that objections of all the Assessees were not disposed of prior to passing of the re-assessment order. Thus, it is clearly in violation of Judgment of Hon’ble Supreme Court in the case of M/s. GKN Drive Shafts [2002 (11) TMI 7 - SUPREME COURT], Haryana Acleric [Delhi-HC], Fomento Resorts & Hotels Ltd., [2008 (11) TMI 2 - DELHI HIGH COURT] relied upon by the Learned Counsel for the Assessee. Reopening of the assessment is clearly bad in Law and is liable to be quashed. The A.O. did not assume the jurisdiction under sections 147/148 in accordance with Law and as such, the re-assessment proceedings are liable to be quashed. The addition is also liable to be deleted. In view of the above discussion, we set aside the Orders of the authorities below and quash the reopening of the assessment under sections 147/148 - Resultantly, all additions stand deleted. Appeals of the Assessee are allowed.
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