High Court Remands Case Due to Mechanical Issuance of Reopening Assessment Order u/s 147, Violating Apex Court Decision.

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....Reopening of assessment u/s 147 - Non disposing of objections raised against reopening - The lapse is in clear violation of the decision of the Apex Court. We are of the view that the AO has passed the order mechanically and without application of his mind. In other words not in a meaningful manner. - Matter restored back - HC....