Limitation objection to assessment notice must be decided by speaking order before final assessment proceeds.

Where a taxpayer raises a limitation objection to an assessment notice, the assessing authority must first decide that objection by a speaking order before proceeding with the assessment. The Court treated the earlier order as requiring prior consideration of the representation and directed that no final assessment order be passed until the limitation issue was determined. The matter was disposed of with a direction to decide the objection first and then proceed further only if necessary.

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Issues: Whether the objections to the notice as time-barred had to be decided by the assessing authority before passing the final assessment order.

Analysis: The appeal arose from a grievance that the assessing authority had not decided the petitioner's representation objecting to the notice on limitation grounds. The Court treated the expectation recorded by the earlier order as a binding direction and required the assessing authority to first decide the objections by a speaking order. It was further directed that no final assessment order should be passed until the objections were so decided.

Conclusion: The assessing authority was directed to decide the petitioner's objections/representation by a speaking order before proceeding with the assessment.

Final Conclusion: The matter was disposed of with a direction to the assessing authority to decide the limitation objection first and only thereafter proceed further, if necessary.

Ratio Decidendi: Where a taxpayer's objection to the notice is pending, the assessing authority must decide it by a speaking order before making the final assessment.

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