Court Invalidates Assessment Reopening u/s 147 Due to Lack of Reasoning in Non-Speaking Order.

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....Reopening of assessment u/s 147 - A non-speaking order in this regard cannot be sustained and therefore, the impugned order is to be construed as lacking, on application of mind and the objections raised by the petitioner are not considered, nor a finding is given. Contrarily, the impugned order has been passed merely reproducing the provisions of the statute which is insufficient - HC....