Section 147 & 148 of the Income Tax Act, 1961 — Reassessment—Filing of objections to the reasons is not an empty formality and if this is so, passing a speaking order on the objections cannot be treated as an empty formality and to be brushed aside as a procedural error, therefore, to state that it would be sufficient for the AO to deal with the objections in the assessment order and thereafter if the assessee is aggrieved, he can file a statutory appeal, would be against the principles of natural justice — Commissioner of income tax vs. Pentafour Software Employees Welfare Foundation [2019] 418 ITR 427 (Madras)