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2018 (7) TMI 954 - HC - Income TaxReopening of assessment - non supply of reason to believe - Non speaking order - Held that:- The course adopted by the learned Assessing Officer rejecting the application for furnishing reasons to believe without supplying the reasons to believe, is contrary course outlined by Their Lordships in GKN Driveshafts [2002 (11) TMI 7 - SUPREME COURT] the rebuttal order dated 2-8-2017 is quashed and the Assessing Officer is directed to furnish reasons to believe within a period of six weeks and thereafter, the petitioners will file objections within four weeks and thereafter, the Assessing Officer consider and dispose of the objections by a speaking order within reasonable time
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