Assessment Reopened u/s 147: Objections Ignored, Case Sent Back for Review Due to Procedural Lapse.

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....Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same before completing the assessment and against the spirit of the direction of the Hon’ble Supreme Court - CIT(A) has also not taken into consideration the objection filed by the assessee - remanded to AO....