Raninder Singh v. CIT (2019) 261 Taxman 214 (P&H)(HC)

S. 147 : Reassessment–Notice–Non disposal of objection by observing that it was not feasible to pass separate speaking order in respect of objections raised-It is mandatory to decide objections one way or other-Not curable defects-Non-adjudication of objections after receiving same, would render consequential actions and orders illegal. [S. 144, 148]

AO Officer issued notice under S. 148-Assessee filed objections. After receipt of objections, drastically on next day, revenue passed impugned order of assessment. Reason for not considering objections was that it was not feasible to pass separate speaking order in respect of objections raised. On writ allowing the petition the Court held that it is mandatory to decide objections one way or other, it cannot be said that non-decision thereof would be curable. non-adjudication of objections after receiving same, would render consequential actions and orders illegal. (AY. 2006-07, 2007-08)