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2010 (4) TMI 56 - HC - Income TaxAssessment under section 147/148 – reopen the case – The assessee sought reasons for reopening. The same were supplied and the assessee preferred objections thereto in both cases. The assessee, thereafter, awaited the passing of the speaking orders in terms of the decision of the Supreme Court in the case of GKN Driveshafts (India) Ltd. v. ITO [2008 -TMI - 6100 - SUPREME Court]. However, the same was not forthcoming and the Assessing Officer proceeded with the assessment proceedings and framed the assessment orders in both cases on 31.12.2009 – held that - no speaking orders have been passed and the objections have only been taken care of in the assessment orders. Consequently, the only course left to us is to direct that the assessment orders be set-aside and that the Assessing Officer be directed to consider the objections filed by the assessee in both cases and pass separate speaking orders dealing with the said objections. Thereafter, he may proceed with the framing of the assessments. It is ordered accordingly. In this case Delhi High Court-held that the assessment orders be set-aside and that the Assessing Officer be directed to consider the objections filed by the assessee in both cases and pass separate speaking orders dealing with the said objections. Thereafter, he may proceed with the framing of the assessments. It is ordered accordingly. The assessee will not raise the question of limitation. The writ petitions and pending applications stand disposed of.
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