TMI Blog2016 (11) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... the following direction : The Assessing Officer shall first take up for consideration the objections raised by the petitioner both vide annexure P-3 and P-5, including the objection filed with regard to period of limitation in proceeding under Section 148, decide them by a speaking order and then only shall proceed in the matter of assessment, if permissible, under law based on decision taken o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner invites our attention to the notice annexure P-1, the objection submitted by the petitioner to the said notice vide annexure P-3 and the order dated 11.02.2016 vide annexure P-4 passed by the Assessment Officer and indicated that the assessment proceedings without deciding the objection in accordance with law and further a detailed written objection again filed vide annexure P-5 and inviting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised certain objections, which was decided vide annexure P-4 and thereafter again vide annexure P-5 petitioner had raised a detailed objection, including an objection with regard to delay in initiating proceedings under Section 148 we find that the objections raised by the petitioner vide annexure P-5 have not been decided till date. In the case of GKN Driveshafts (India) Ltd. (supra) vide para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the abovesaid five assessment years. Keeping in view the aforesaid, and the fact that objection filed by the petitioner vide annexure P-5, particularly objection with regard to limitation has not been decided by the Assessing Officer by a speaking order we dispose of this writ petition with the following direction : The Assessing Officer shall first take up for consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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