Tribunal held that in not passing a separate order disposing of the objections of the assessee, the Assessing Officer was in clear violation of the law laid down by the Supreme Court in the case of GKN Driveshafts [2003 259 ITR 19 (SC) . Tribunal also held that  in the reasons, the Assessing Officer has recorded that the assessee has obtained accommodation entries in a sum of Rs. 60 lakhs in the name of six dummy companies during the year under consideration, but finally made the addition of Rs. 50 lakhs in the assessment order. This showed that the Assessing Officer had not applied his mind before recording the reasons in issuing the notice under section 148 of the Act. Therefore, the reopening of the assessment was liable to be quashed and the addition was to be deleted.( AY.2009-10)