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Section 147 & 148 of the Income Tax Act, 1961 — Reassessment — If the assessee files objections to issuance of notice for reopening the assessment, the AO is bound to dispose of the same by passing a speaking order which has not been done by the AO in the case of assessee on the other hand he has dealt with the assessee's objections and disposed of the same in the first few paragraphs of the Reassessment order. This manner of deciding the issue is wholly unsustainable in law — Jayanthi Natarajan vs. Assistant Commissioner of Income Tax [2018] 300 CTR (Madras) 225