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TMI Blog2022 (11) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... s mechanical and in fact, rubber stamped - HELD THAT:- The objections raised by the assessee to the reasons recorded for re-opening and the re-opening itself were not disposed off by the AO. Thus the completion of assessment without disposal of these objections, makes the assessment bad in law as held in the case of Rabo India Finance Ltd. [ 2012 (7) TMI 519 - BOMBAY HIGH COURT] and Vishwanath Eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent : Mr. J. P. Khaitan, Sr. Adv., Mr. Soumya Kejriwal, Adv., Mr. G. S. Gupta, Adv. ORDER The Court: This appeal filed by the revenue under Section 260A of the Income Tax Act, is directed against the order dated 14th August, 2020 passed by the Income Tax Appellate Tribunal, B Bench, Kolkata (the Tribunal) in ITA No. 181/Kol/2019 for the assessment year 2010-11. The revenue has raised the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecording proper satisfaction under Section 151 of the Income Tax Act, 1961? We have heard Mr. Soumen Bhattacharjee, learned standing counsel appearing for the appellant/revenue and Mr. J. P. Khaitan, learned senior counsel assisted by Mr. Soumya Kejriwal, learned Advocate for the respondent/assessee and carefully perused the materials placed on record. On going through the following paragraphs of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange-5, Kolkata as well as the PCIT-2, Kolkata. These discrepancies could not be explained by the ld. DR. 15. Be it as it may it is absolutely clear that the objections raised by the assessee to the reasons recorded for re-opening and the re-opening itself vide its letter dated 22.11.2017 and 24.11.2017 were not disposed off by the AO. Thus the completion of assessment without disposal of these ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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