2010 (4) TMI 56

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..... l CORAM:- Hon'ble Mr Justice Badar Durrez Ahmed Hon'ble Mr Justice V.K. Jain 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in Digest? BADAR DURREZ AHMED, J (ORAL) CM 4639/2010 & CM 4643/2010 (Exemption) Allowed subject to all just exceptions. W.P.(C) 2305/2010 & W.P.(C) 2307/20 .....

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..... proceeded with the assessment proceedings and framed the assessment orders in both cases on 31.12.2009. 3. The petitioner/assessee is before us as it is aggrieved by the fact that the Assessing Officer did not follow the procedure laid down by the Supreme Court in GKN Driveshafts (supra) inasmuch as the Assessing Officer did not pass any speaking order prior to proceeding with the framing of asse .....

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..... 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 accordin .....

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