Law:

Section:

Section 148 of Income-tax Act, 1961 - Income escaping assessment - Issue of notice for - Assessment year 1998-99 - Assessing Officer issued notice under section 148 to assessee - Reasons for reopening assessment were also disclosed to assessee - Assessee submitted its objections against reasons so disclosed - However, Assessing Officer disposed of said objections in one sentence by merely recording that objections of assessee had been considered - He did not pass any speaking order - Whether after receipt of objections from assessee, Assessing Officer was under obligation to make a speaking order being a non-speaking one - Held, yes - Whether, therefore, impugned order being a non-speaking one was to be set aside - Held, yes FACTS While issuing notice under section 148, the Assessing Officer recorded and disclosed the reasons for reopening the assessment. The assessee submitted its objections to the reasons so recorded, but the Assessing Officer in his decision dated 16-2-2006, recorded that those objections had been considered. He did not make any speaking order. In a sentence he, apparently, disposed of the objections. Feeling aggrieved, the assessee submitted application dated 22-2-2006 requesting the Assessing Officer to give the speaking order after considering the objections. Since the speaking order was not coming, the assessee took out the present writ petition. HELD The manner in which the Assessing Officer proceeded with the matter could not be appreciated. What he actually wanted to mean by his decision dated 16-2-2006 was not clear. In view of the objections submitted by the assessee, raising the question of jurisdiction the Assessing Officer was under the obligation to make a speaking order. He could have very well said that on the facts of the case the objections were not entertainable. He did not say so. He rather said that he had considered the objections. Thereafter, he did not say anything about the merits of the objections raised by the assessee. In such a case the assessee should not be sent to the appellate authority. The assessee was entitled to get the speaking order. Such a valuable right of the assessee could not be taken away by the…

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