Reopening bad in law as objections of assessee were not disposed off

Kamlesh Kumar Agarwal Vs ITO (ITAT Delhi)

Facts- The assessee in the grounds of appeal challenged the very jurisdiction of the AO in reopening the assessment u/s 147 of the Act apart from various other legal grounds as well as grounds on merits.

The assessee vide letter dated 21.12.2015 objected for reopening of assessment. However, AO in the assessment order even though the objections raised by the assessee was extracted they were not disposed off by a speaking order.

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