The Assessing Officer issued a reopening notice on the ground that the assessee had disclosed nil income and claimed carry-forward of unabsorbed losses. In an earlier round of litigation, the High Court had quashed the order disposing of the assessee’s objections and directed reconsideration. However, the fresh objections raised by the assessee were not dealt with despite the specific direction of the Court. The order disposing of the objections was therefore quashed and the matter was remanded to the Assessing Officer to grant an opportunity of hearing and pass an appropriate order in accordance with law. (AY. 2013-14)