2022 (6) TMI 789

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....V Sreenivasan , Addl. CIT Respondent by : Shri T. Banusekar , C. A. ORDER PER V. DURGA RAO , JUDICIAL MEMBER : This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 13, Chennai, dated 18.09.2017 relevant to the assessment year 2009-10. 2. Facts, are in brief, that the assessee filed its return of income for the assessment year....

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....close fully and truly all material facts to complete the assessment in the absence of any fresh tangible material and (2) the assessee raised objection for reopening and the Assessing Officer without considering the objection raised by the assessee and also not disposed the objection raised by the assessee by passing speaking order, the reassessment order is invalid. After considering the submissi....

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....by the ld. CIT(A). 5. We have heard both the sides, perused the materials available on record and gone through the orders of authorities below. It is an undisputed fact that the assessee has raised objection for reopening of assessment and the Assessing Officer has not passed any speaking order in respect of the objections raised by the assessee. It is contrary to the decision of the Hon'bl....