2022 (1) TMI 1468

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....Adv. Mr. Radhamohan Roy, Adv. ...for the appellant. Mr. J.P.Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. ...for the respondent. The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity) is directed against the order dated 26th July, 2017 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (the 'Tribunal'....

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....e, the Learned Tribunal erred in law by holding that the appellant does not have any grievance against the action of CIT(Appeals), Asansol in allowing the appeal on the legal issue that the procedure relating to re-assessment under Section 147 of the Income Tax Act, 1961 mandated by the Hon'ble Supreme Court of India that assessee's objection in respect of re-opening has to be disposed of by a spe....

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.... order was put to challenge before the CIT (Appeals), the order was set aside and the matter was remanded to the assessing officer to pass a speaking order on the objection by keeping the appeal pending on the file of the CIT(A). Despite such opportunity, the assessing officer failed to follow the mandate laid down by Hon'ble Supreme Court in GKN Driveshaft (India) Ltd. When the appeal was taken u....