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2022 (3) TMI 253 - MADRAS HIGH COURTReopening of assessment u/s 147 - mandation of passing speaking order - HELD THAT:- All proceedings post writ petitioner's /assessee's objections dated 23.11.2021 are set aside solely on the ground that GKN Driveshafts [2002 (11) TMI 7 - SUPREME COURT] principle has not been strictly adhered to. The first respondent Assessing Officer shall proceed from this 23.11.2021 objection stage, pass a speaking order, complete the re-assessment as expeditiously as his business would permit and in any event within 12 weeks from today i.e., on or before 28.04.2022.
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