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TMI Blog2019 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... tions raised by the petitioner - HELD THAT:- When action was initiated u/s 148 the assessee had filed the objections which were duly acknowledged by the portal of the revenue, but without deciding the objections or issuing any show cause notice, AO had passed impugned order and issued a demand notice under Section 156. The stand of the revenue is that those objections never reached the AO. Once th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H GILL, JJ. For The Petitioner : Mr. Ajay Kumar, Advocate with Mr. Prakash Kumar Sinha, Advocate And Mr. Aman Bansal, Advocate For The Respondent : Mr. Tejinder K. Joshi, Sr. Standing Counsel ORDER AJAY TEWARI , J (ORAL) 1. By this petition, the petitioner has challenged the subsequent assessment carried out under Sections 148 and 149 of Income Tax Act, 1961 (in short 'the Act'). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 (SC), Garden Finance Ltd. vs. Asstt. Commissioner of Income Tax (2004) 137 Taxman 49 and Home Finders Housing Ltd. vs. ITO, Chennai (2018) 93 Taxmann.com 371", wherein it was held that Assessing Officer is bound to pass a speaking order on the objections raised by the petitioner, after giving an opportunity of hearing to them. 5. In these circumstances, we set aside the order with liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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