AO Must Issue Separate Order for Objections to Section 148 Notice; Failure Leads to Notice Nullification.

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....Reopening of assessment u/s 147 - where no order has been passed by the AO deciding the objections filed by the assessee against notice issued under section 148 of the Act, or where such objections have been decided alongwith the assessment order, the notice issued u/s 148 of the Act deserves to be quashed.....