TMI Blog2022 (10) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... s which an assessee may file to the reopening of the assessment, by passing a speaking order. Now that the Respondents are ready to consider the Petitioner's objections and pass a speaking order, there is no necessity to entertain this petition. This is more so because until such speaking order is made, there is no question of the Respondents proceeding with the proposed reassessment for the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ao for the Petitioner and Ms. S. Linhares for the Respondents. 2. This petition was filed to challenge the impugned notice dated 31.03.2021 by which the Respondents proposed to reopen the assessment of the Petitioner for the Assessment Year 2015-16. 3. Mr. Rao submitted that the Petitioner applied for the reasons for reopening and after they were furnished, filed their objections consistent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are permitted to consider and dispose of the Petitioner's objections, then, until the decision thereof is communicated to the Petitioner, the Respondents will not proceed with the reassessment. 6. In terms of GKN Driveshafts (India) Ltd. (supra), the Respondents are required to dispose of the objections which an assessee may file to the reopening of the assessment, by passing a speaking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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