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TMI Blog2014 (7) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer. The aforesaid decision requires the Assessing Officer not only to furnish reasons for the proposed reopening of the assessment but also has to dispose of the objection to the reasons filed by an assessee by a speaking order. We set aside the Assessment order passed in respect of Assessment year 2008-09. We note that the petitioner had, by diverse communications filed their ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mrs.S.V.Bharucha ORDER P.C.: At the request of the Counsel this petition is being disposed of at the stage of admission. This petition under Article 226 of the Constitution of India, the challenge is to two notices dated 8.3.2013 and 25.3.2013 issued under Section 148 of the Income Tax Act,1961 (the Act) by the Assessing office seeking to reopen the assessment for the Assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but also has to dispose of the objection to the reasons filed by an assessee by a speaking order. In this case the Assessing Officer has in defiance of the law as laid down in the case GKN Driveshrafts (India) Ltd. Vs. ITO; (259 ITR 19) , passed the assessment order dated 3.3.2014. 4. In view of the above, we set aside the Assessment order dated 3.3.2014 passed in respect of Assessment year 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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