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TMI Blog2023 (1) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... and the assessee has filed its return of income and sought the reasons for issuance of notice u/s 148 of the Act, the AO is bound to furnish the copy of reasons within the reasonable time and assessee on receipt of the reasons is entitled to file objections to issuance of notice. The Hon ble Apex Court held that the AO is bound to dispose of the objections filed by the assessee by passing a speaking order. However in the instant case before us, the AO has not disposed off the objections filed by the assessee. Thus, we uphold the order of ld CIT(A) by dismissing the appeal of the revenue. The legal ground raised by the revenue is dismissed. - SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER For the Appellant : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act was framed vide order dated 26.10.2018 by making additions u/s 2,96,09,946/- u/s 43CA and Rs. 3,63,000/- on account of undisclosed sales. 4. The assessee challenged the order of AO before the Ld. CIT(A) and the ld CIT(A) allowed the appeal of the assessee on legal issue by quashing the assessment on the ground that mandatory requirement of disposing the objections filed by the assessee against the re-opening has not been complied with by the AO by observing and holding as under: 5. I have carefully considered the arguments of the A/R of the appellant and the relevant issue in light of the materials placed before me. The short point for my consideration is whether the action of the AO in non disposal of the objection will lead to inval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer is mandated to decide the objection to the notice under sec. 148 and supply or communicate it to the assessee. The assessee gets an opportunity to challenge the order in a writ petition. Thereafter the Assessing Officer may pass the reassessment order. We hold that it was not open to the Assessing Officer to decide the' objection to notice under sec. 148 by a composite assessment order. The Assessing Officer was required to, first decide the objection of the assessee filed under sec. 148 and serve a copy of the order on assessee. And after giving some reasonable time to the assessee for challenging his order, it was open to him to pass an assessment order. This was not done by the Assessing Officer, therefore, the order on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenging his order, it is open to him to pass an assessment order. Since such compliance has not been made by the AO in the present instance, accordingly, it is held that the impugned assessment order dated 26.10.2018 as not valid and the same is held as void ab initio. 7. Since the assessment itself has been quashed, the other grounds of appeal which are against the addition made in the order of reassessment do not survive for adjudication. 5. We have heard both the parties and perused the material available on record as placed before us. The undisputed facts are that the AO has not disposed off the objection filed by the assessee against the re-opening before framing the assessment which in our opinion is a substantive defect which goes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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