Allowing the petition the Court held that the Assessing Officer is bound to dispose of objections raised by assessee against reasons of reopening by passing a speaking order . Instead of dealing with said objection, by passing a speaking order, Assessing Officer merely informed assessee that notice under section 148 was issued only after obtaining necessary approval from jurisdictional Joint Commissioner and, hence, reopening was in accordance with law. Order was set aside with the direction to   dispose of assessee’s objections by passing a speaking order. (AY . 2014-15, 2015 -16, 2016 -17 )