TMI Blog2017 (11) TMI 2005X X X X Extracts X X X X X X X X Extracts X X X X ..... the order sheet of AO does not disclose that AO had disposed of the objection raised by the assessee by passing a speaking order. We note that the assessee vide letter had in fact objected to the reopening of filing six pages letter and this fact is corroborated by the AO himself in the order sheet maintained by him and we note that the AO has not passed any speaking order to dispose of the objection raised by the assessee. As per Article 141 of the Constitution of India, the Hon ble Supreme Court s direction is bound to be acted upon by the courts and other authorities. The AO has not cared to dispose of the objections raised by the assessee as directed by the Hon ble Supreme Court. As stated above, from the order sheet entries it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Ld. AR drew our attention to page No. 68 of the paper book which is the letter dated 23.04.2013 written by the Ld. AR of the assessee objecting to the reopening on the reasons recorded u/s. 148(2) of the Act. In the said letter subject itself is Furnishing of objection to the reasons recorded u/s. 148(2) for the Asst. Year 2008-09 . In the first para itself the assessee has placed on record their objection to the reassessment proceeding initiated by the AO u/s. 147 of the Act. We note that the objection against reopening runs to six pages and in the last para, the Ld. AR prays to the AO to deal with the objection raised before proceeding in the matter of reassessment proposed by him. Thereafter, the Ld. AR drew our attention to page ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the objection raised by the assessee by passing a speaking order. We note that the assessee vide letter dated 23.04.2013 had in fact objected to the reopening of filing six pages letter and this fact is corroborated by the AO himself in the order sheet maintained by him and we note that the AO has not passed any speaking order to dispose of the objection raised by the assessee. As per Article 141 of the Constitution of India, the Hon ble Supreme Court s direction is bound to be acted upon by the courts and other authorities. The AO has not cared to dispose of the objections raised by the assessee as directed by the Hon ble Supreme Court. As stated above, from the order sheet entries it is very clear that the AO did not dispose of the obj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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