Allowing the appeals the Tribunal held that no separate speaking order disposing of the objections raised by the assessee had been passed by the Assessing Officer and he had proceeded to pass the assessment order under section 147 read with section 143(3). There was a failure by the Assessing Officer to comply with the mandatory requirement of disposing of the objections raised by the assessee to the reopening of assessment. Since the procedure required to be followed had not been followed the entire assessment proceedings were vitiated and therefore the assessment order passed by the Assessing Officer was bad in law. Followed CIT v. Trend Electronics (2015) 379 ITR 456 (Bom) (HC), Jayanthi  Natarajan (Mrs) v. ACIT  (2018) 401 ITR 215 (Mad) (HC).  (AY 2010-11, 2011-12)