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2006 (8) TMI 140 - HC - Income TaxNotice seeking reopening of his assessment under sections 147 and 148 - petitioner filed objections dated October 19, 2004, which were apparently received by the respondent on October 21, 2004. Since then, the petitioner has been requesting for a speaking order on the objections - Assessing Officer should have rejected the objections, if he thought it appropriate to do so, before passing the final order and not simultaneously. - submits that the objections touched upon the merits of the controversy and the failure of the Assessing Officer to deal with the objections before passing the assessment order was only a technical error. We are mentioning this only to reject this argument in view of the clear language of the Supreme Court. The Assessing Officer cannot try to hide behind niceties, which are not even legal. - Under the circumstances, we set aside the assessment order dated January 31, 2005, and direct the Assessing Officer to deal with the objections dated October 19, 2004, filed by the petitioner
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