Allowing the petition the Court held that the Assessing Officer should consider all relevant factors having a bearing on demand raised and communicate his decision in form of a speaking order . Since Assessing Officer had passed a non-speaking order, the said order was set aside and remanded back to him . matter was to be remanded back to him . (AY. 2015-16 , 2016-17)
Queen Agencies v. ACIT (2021) 206 DTR 180/ 281 Taxman 147/ 322 CTR 808 (Mad.) (HC)
S. 220 : Collection and recovery – Assessee deemed in default -Stay – Non -speaking order – Order set aside [ S. 220( 6), Art , 226 ]