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Issues: Challenge to Annexure P-22 order, continuation of assessment proceedings, passing a speaking order on objections raised, completion of assessment within specified time, right to challenge assessing authority's order.
In this judgment, the main issue was the challenge to Annexure P-22 order, which was an order passed on objections raised by the petitioner against the continuation of assessment proceedings under section 143(2). The respondent's counsel acknowledged that Annexure P-22 was merely a letter and not a speaking order addressing the objections raised by the petitioner in Annexure P-10. It was directed that before completing the assessment, the Assessing Officer must pass a speaking order on the objections raised by the petitioner within one month from the receipt of the court's order. The Assessing Officer was also instructed to address any objections regarding the validity of the notice under section 148 during this process. Furthermore, the judgment stated that Annexure P-22 dated 11th March, 2002, was quashed, and the assessment had to be completed within one month after the speaking order was passed on the petitioner's objections. It was clarified that if the petitioner was dissatisfied with the order passed by the assessing authority on the application dated 18th Feb., 2002, he had the right to challenge it in accordance with the law. The judgment aimed to ensure that the assessment proceedings were conducted fairly and in compliance with the legal requirements, providing the petitioner with the opportunity to address and challenge any issues raised during the process.
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