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2021 (11) TMI 1115 - MADRAS HIGH COURTReopening of assessment u/s 147 - requirement for giving a speaking order - Notice at last date of expiry of the limitation for reopening of the assessment - sale of land and the claim of long term capital gain under the provisions of the Income Tax Act - allegation of non-disposal of objections against reopening of assessment - HELD THAT:- Perused the notices issued under Section 148 and the reasons given for reopening of the assessment and the subsequent communications which culminated in the issuance of the show cause notices and the disposal of the proceedings vide impugned assessment orders. It is the case where there is slight irregularity in the proceedings carried out by the respondent in as much as the decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd[2002 (11) TMI 7 - SUPREME COURT] was not followed. Though the requirement for giving a speaking order is pursuant to the aforesaid decision of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd reported in 259 ITR 119 (SC), is doubtful in the light of the change in the method of assessment under the e-assessment. Nevertheless, assessment ought not to have been carried out in a mechanical manner. Though the petitioners have also not replied to the show cause notices, the fact remains that the objections to reopening of the assessment was conveyed after issuing the show cause notices. The petitioners were also not given sufficient time. Thus, there is procedural irregularity while passing the impugned orders. The impugned orders are set aside and the matters are remitted back to the respondent to pass orders afresh on merits.
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