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2006 (9) TMI 123 - HC - Income TaxNotice under section 148 - principal grievance of the petitioners is based on the judgment of the apex court in the case of CKN Driveshafts (India) Ltd. v. ITO. The law laid down by the apex court in this judgment is that when a notice u/s 148 is issued, the noticee is expected to file the return and if he so desires he may seek reasons for issuing the notice. The apex court has laid down that on the assessee seeking such reason, "the AO is bound to furnish the reasons within a reasonable time". Thereafter, the apex court has added that on receipt of reasons, the noticee is entitled to file objections and AO is bound to dispose of the same by passing a speaking order. The whole idea in laying down the law in the abovereferred judgment of the apex court is to give an opportunity to the assessee to know as to what is the decision on his objections, which decision has also to be arrived at after giving an opportunity to the assessee. In the present case, the assessee has been denied this opportunity. - The orders challenged in the present matter are clearly against the law laid down by the apex court and, therefore, the exercise of writ jurisdiction is called for. That being so, we allow all these petitions and quash and set aside the orders of assessment passed in all these four petitions.
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