Allowing the petition the Court held that , Order passed without disposing of objections raised by assessee for reopening was improper and null and void . The law laid down by the Supreme Court is of binding nature and is a source of law unto itself, which would bind on all the authorities. Gkn Driveshafts (India) Ltd. v. ITO ( 2003) 259 ITR 19 (SC) lays down a law and failure to comply would render the assessment order without jurisdiction ( AY. 2009-10)