The Assessing Officer rejected the objection of the Assessee without application of mind. On writ allowing the petition the Court held that none of the objections raised by the assessee to the notice issued under section 148 to reopen the assessment under section 147 were duly considered by the Assessing Officer in a meaningful manner. The exercise which the Assessing Officer was supposed to have undertaken while dealing with the objections raised by the assessee was not an empty formality. The order disposing of the objections should reflect application of mind. The order disposing of the objections was quashed and set aside. The matter was remitted to the Assessing Officer. (AY.2012-13)