TMI Blog2019 (8) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary information for the purpose of making assessment. We take notice of the fact that the Tribunal has relied upon a decision of this Court in the case of Sadbhav Engineering Ltd vs. DCIT [ 2010 (7) TMI 521 - GUJARAT HIGH COURT] We are convinced that no error, not to speak of any error of law could be said to have been committed in passing the impugned order. - Decided against re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether, on the facts and circumstances of the case and in law, the Income Tax Appellate Tribunal is right in quashing the proceedings u/s. 148 of the I.T. Act? 3 The Appellate Tribunal, in paras 6, 7, and 8 of its impugned order, has observed as under: 6 We have heard the rival submissions and perused the material on record; we find that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these objection has not been disposed by AO at all except making mention thereon in the assessment order. The AO was required to dispose off objection, laid down by Hon ble Supreme Court in the case of G. K. N. Drive Shafts Ltd. and Gujarat High Court in case of 259 ITR 19 and Hon ble Gujarat High court in the case of Garden Finance Ltd. 268 ITR 48 (SC). The AO is bound to dispose off objection fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered opinion that the reopening amounts to change of opinion and there was no failure on the part of assessee to disclose all necessary for making assessment, hence, the same is bad in law, and therefore quashed. Accordingly, this legal ground of the assessee is allowed. 8 Since we have quashed the reassessment proceedings on the legal ground in the earlier part of this order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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