Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment

ITO Vs Rajesh Gupta (ITAT Delhi)

Objections Not Disposed = Reopening Void: ITAT Delhi Affirms CIT(A), Quashes 147 Assessment

In this Revenue appeal for AY 2012-13, the sole grievance was that CIT(A) had quashed reassessment u/s 147 r.w.s. 143(3) on the ground that the Assessing Officer failed to dispose of Assessee’s objections to reopening as mandated by the Supreme Court in GKN Driveshafts (259 ITR 19). Revenue argued that AO had in fact disposed of objections through a letter dated 05.09.2018.

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