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2016 (11) TMI 1627 - AT - Income TaxReopening of assessment u/s 147 - non deciding objections of the assessee against initiation of reassessment proceedings by passing a separate speaking order - HELD THAT:- AO has not passed any speaking order against the said objections so filed by assessee, which is a mandatory requirement as has been held by Hon'ble Apex Court in the case of M/s GKN Driveshafts (India) Ltd vs ITO [2002 (11) TMI 7 - Supreme Court] reopening order held void. - Decided in favour of assessee.
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