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2021 (10) TMI 868 - AT - Income TaxReopening of assessment u/s 147 - Non disposing of objections put by assessee against reopening - HELD THAT:- Since Assessing Officer failed to dispose off the preliminary objections of the assessee by way of a separate order, respectfully following the decision of the Hon'ble Bombay High Court in the case of Fomento Resorts & Hotels Ltd. [2006 (11) TMI 645 - BOMBAY HIGH COURT] we quash the re-assessment order passed u/s. 143(3) r.w.s. 147 of the Act for the A.Y. 2011-12. The preliminary ground raised by the assessee is allowed.
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