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2016 (11) TMI 968 - MADHYA PRADESH HIGH COURTValidity of reopening of assessment - period of limitation - Held that:- Considering objection filed by the petitioner vide annexure P-5, particularly objection with regard to limitation has not been decided by the Assessing Officer by a speaking order we dispose of this writ petition with the following direction : The Assessing Officer shall first take up for consideration the objections raised by the petitioner both vide annexure P-3 and P-5, including the objection filed with regard to period of limitation in proceeding under Section 148, decide them by a speaking order and then only shall proceed in the matter of assessment, if permissible, under law based on decision taken on the representation.
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