TMI Blog2006 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent on October 21, 2004. Since then, the petitioner has been requesting for a speaking order on the objections. This request was made by the petitioner on the basis of a decision of the Supreme Court in GKN Driveshafts (India) Ltd. v. ITO [2003] 259 ITR 19. In this judgment, the Supreme Court has said very clearly that the Assessing Officer has to dispose of the objections, if filed, by pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not comply with the requirement of law. Learned counsel for the respondent 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 Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
