2025 (3) TMI 355

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..... AO was right in not disposing of the written objection submitted by the assessee for reopening of the assessment? - HELD THAT:- This ground was canvassed by the assessee before the CIT(A) which call for a remand report but unfortunately the AO did not submit the remand report and the CIT(A) proceeded to take a decision on merits and particularly allowed the appeal of the assessee but with regard .....

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..... assessee's appeal on the said ground.
THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM AND HON'BLE JUSTICE BIVAS PATTANAYAK For the Appellant : Mr. Aryak Dutt, Adv. and Mr. Soumen Bhattacharjee, Adv. For the Respondent : Mr. J P Khaitan, Sr. Adv., Mr. Akhilesh Gupta, Adv., Mrs. Swapna Das, Adv. and Mr. S. Das, Adv. ORDER: The Court :- We have heard learned Counsel on behalf of either s .....

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..... e assessee, quashing the assessment order u/s 147/143[3] of the Income Tax Act, 1961 dated 29.12.2017, by deleting the addition of Rs. 2,34,61,090/- made by AO only for not disposing off the objections raised by the assessee to the reason recorded for reopening of the case, before completion of the assessment ? 3. Whether the learned Tribunal has committed substantial error in law by not going i .....

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..... ed the assessment order dated 29.12.2017. Though several issues were raised before the learned Tribunal the first issue is taken up for consideration by the learned Tribunal was whether the assessing officer was right in not disposing of the written objection submitted by the assessee for reopening of the assessment. In fact, this ground was canvassed by the assessee before the CIT(A) which call f .....

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..... ons of the Income Tax Act, 1961. In the instant case, it is not in dispute that the assessing officer did not follow the procedure laid down by the Hon'ble Court in GKN Driveshafts [India] Ltd. [supra]. Therefore, the learned Tribunal was justified in allowing the assessee's appeal on the said ground. Thus, we find no ground to interfere with the impugned order. Accordingly, the appeal filed by th .....

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