TMI Blog2006 (3) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ake a speaking order. - I do not think in such a case the assessee should be sent to the appellate authority. The petitioner-company was entitled to get the speaking order. Such a valuable right of the petitioner-company could not be taken away by the Assessing Officer at the stroke of a pen. – it is a fit case where the writ petition should be disposed of at the admission stage itself. - - - - - Dated:- 15-3-2006 - Judge(s) : JAYANTA KUMAR BISWAS. JUDGMENT Jayanta Kumar Biswas J.-The petitioner-company is aggrieved by the decision of the Assessing Officer dated February 16, 2006, and also by the assessment order dated February 24, 2006, made by him. The assessment order has been brought on record by filing a supplementary affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 16, 2006, and the assessment order dated February 24, 2006, are liable to be set aside, since the objections submitted by the petitioner-company were not disposed of by the Assessing Officer by making a speaking order, though in view of the apex court decision he was under an unqualified obligation to make a speaking order. As to the question of making the speaking order, counsel for the Revenue submits that on the facts of the case the Assessing Officer was not under the obligation to make any speaking order. His submission is that since the petitioner-company had not submitted any objection before January 17, 2006, when the notice under section 142 was issued, there was no reason for the Assessing Officer to make a speaking order. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g order after considering the objections, in my view it would have been fair on his part to give the speaking order, when he had already given an indication about the consideration of objections, as will appear from his decision dated February 16, 2006, which, in the eye of law, is no speaking order. I do not think in such a case the assessee should be sent to the appellate authority. The petitioner-company was entitled to get the speaking order. Such a valuable right of the petitioner-company could not be taken away by the Assessing Officer at the stroke of a pen. He clearly acted contrary to the binding decision of the apex court. It is not the case that he had no knowledge of the decision. Hence I am unable to countenance the manner in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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