Roqutte Riddhi Siddhi Pvt. Ltd. v. Dy. CIT (2022) 449 ITR 618 (Guj.)(HC)

S. 147 : Reassessment-Order disposing of objections-Must be speaking order-Order set aside-Matter remanded to the Assessing Officer to consider afresh. [S. 148, Art. 226]

Against the order rejecting the disposing of objections the assessee filed writ petition. Allowing the petition the Court held that the preliminary objections raised by the assessee having not been properly dealt with by the Assessing Officer the lapses on his part were in violation of the law laid down by the Supreme Court. The Assessing Officer had passed the order disposing of the objections mechanically and without application of mind and not in a meaningful manner. The orders disposing of the objections were set aside and matters were remitted to the Assessing Officer who should take into consideration the objections raised by the assessee and pass fresh speaking orders in accordance with the law. (AY.2013-14, 2015-16)