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2021 (12) TMI 604 - MADRAS HIGH COURTValidity of reopening of assessment u/s 148 - Mandation of recording speaking order - HELD THAT:- All the stages in GKN Driveshafts [2002 (11) TMI 7 - SUPREME COURT] principle except the last stage of the assessing officer passing a speaking order have been completed. In the instant case there is no disputation or disagreement that the assessing officer has not passed a speaking order on the objections of the writ petitioner / assessee ie., objections to the reasons for reopening. It is therefore now imperative that the GKN Driveshafts principle is complied with. On this short point, the matter is now sent back to the assessing officer viz., the first respondent to make a speaking order qua the writ petitioner's objections to the reasons for reopening. This shall be done by the first respondent assessing officer within three [3] weeks from today ie., on or before 30.12.2021.
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