2018 (8) TMI 1991

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.... "1. (i) Commissioner of Income Tax (A) failed to appreciate following facts; The Assessing Officer failed to provide inspection of documents held / relied upon for re-opening Assessment u/s. 147/148 and also failed to address objections raised by the Appellant Company for re-opening the assessment. (ii) The Assessing Officer failed to obtain prior permission of CIT before issuing notice u/s. 147 / 148. In view of the above order passed by Assessing Officer u/s. 143(3) r.w.s. 147 may be considered as Bad-in-law and void. 2. Commissioner of Income Tax (A) erred in confirming addition of Rs. 11,03,027/- out of alleged bogus purchases of Rs. 44,12,110/- being additions made by 4.0. while passing order u/s. 1....

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....jections on 28.04.2014 after receiving the reason recorded for reopening the assessment and also notice under section 143(2) of the Act. According to the assessee, the AO has not disposed of the objections filed by the assessee against reassessment proceedings initiated under section 148 of the Act. 5. In the appellate proceedings before the ld CIT(A), the assessee challenged the non disposal of objections by the AO before framing the assessment by way of speaking order. However, the Ld. CIT(A) dismissed the ground raised by the assessee by holding that the objections against reassessment proceedings are invalid having considered the various contentions and the submissions as made during the appellate proceedings. 6. The Ld. A.R. vehe....

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....ctions to the initiation of reassessment proceedings under section 148 of the Act which were not disposed of by the AO before framing the assessment under section 143(3) read with section 147 of the Act. In our opinion, the disposal of objections is of paramount importance and goes to the root of the assessment. The non disposal of objections by the AO is a serious defect which is incurable and the assessment will have go in that event. In the case of GKN Driveshafts (India) Ltd. vs. ITO & Others (supra) the Hon'ble Supreme Court has held that the AO has to dispose of the objections if filed by the assessee by way of speaking order before proceeding with the assessment. However, in the present case there has been no disposal of objections f....