2017 (11) TMI 2005

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....r the Respondent : Shri Saurabh Kumar, Addl. CIT, DR ORDER This is an appeal filed by the assessee against the order of Ld. CIT(A)-XX, Kolkata dated 09.09.2014 for AY 2008-09. 2. At the outset, Ld. Counsel for the assessee drew our attention to the additional ground of appeal wherein the assessee has raised the ground that the assessee had objected to the reopening proposed by the AO u/s.....

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....the said letter subject itself is "Furnishing of objection to the reasons recorded u/s. 148(2) for the Asst. Year 2008-09". In the first para itself the assessee has placed on record their objection to the reassessment proceeding initiated by the AO u/s. 147 of the Act. We note that the objection against reopening runs to six pages and in the last para, the Ld. AR prays to the AO to deal with the ....

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....wherein AO has recorded that he has disposed off the objection raised by the assessee vide letter dated 23.04.2013. On the other hand, we note that the AO notes thereafter that he has passed the assessment order u/s. 147/143(3) of the Act. From the aforesaid facts we note that the assessee's objection after going through the reasons recorded for reopening, was not done at all by the AO before pass....

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....y the assessee. As per Article 141 of the Constitution of India, the Hon'ble Supreme Court's direction is bound to be acted upon by the courts and other authorities. The AO has not cared to dispose of the objections raised by the assessee as directed by the Hon'ble Supreme Court. As stated above, from the order sheet entries it is very clear that the AO did not dispose of the objection of the asse....