Section 143A, 147 & 148 of the Income Tax Act, 1961 — Reassessment — Additional Commissioner of Income tax did not and could not direct the AO to complete the assessment without deciding the objections filed by the assessee as AO having not disposed of the assessee's objections prior to completing the assessment under section 143(3) r/w section 147. the order of assessment is bad in law notwithstanding that the assessment was made pursuant to the directions issued by the Additional CIT under section 144A — Swadesh Trading Company vs. Deputy Commissioner of income tax [2019] 310 CTR (Karnataka) 810