TMI Blog2019 (3) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... justments and additions effected revealing application of mind to the objections raised by the assessee and for rejection thereof, if the officer is not inclined to accept the same. The orders impugned do not satisfy the requirements and are non-speaking and bereft of reasons. The assessments are set aside - The Assessing Authority is directed to redo the same after affording an opportunity to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessment Years from 2012-13 to 2016-17. 3. The main ground agitated by the learned counsel for the petitioner, Mr.B.Ramesshkumaar is that no opportunity has been afforded to the petitioner prior to the framing of the impugned assessments. 4. On a perusal of the impugned orders, it seen that the assessments have been framed after inspection by the officials of the Enforcement Wing, Thiru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons for rejection thereof. In my view, the order is cryptic and no effective opportunity of hearing appears to have been granted to the assessee/petitioner. 6. An order of assessment has to be a speaking one, containing reasons for the adjustments and additions effected revealing application of mind to the objections raised by the assessee and for rejection thereof, if the officer is not inclin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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