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2021 (11) TMI 1065 - HC - Income TaxValidity of Reopening of assessment u/s 147 - as argued by assessee that detailed objection was filed by the petitioner and without giving a speaking order the impugned order has been passed - HELD THAT:- Though the petitioner did not ask for a speaking order initially, nevertheless the facts on record indicate that before the assessment order was passed, by a communication dated 19.09.2018, the petitioner has asked for a speaking order. In any event, once a notice under Section 148 is issued and reasons given thereafter, it was incumbent on the part of the respondent to have passed a speaking order, in terms of the decision of the Hon-ble Supreme Court [2002 (11) TMI 7 - SUPREME COURT] before passing an assessment order. Considering the same impugned order is set aside and the case is remitted back to the respondent to pass a speaking order and thereafter, complete the assessment in accordance with law.
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