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<h1>Reopening assessment without addressing objections under Section 148 per GKN Driveshafts is invalid</h1> The SC held that reopening of assessment without disposing of the assessee's objections to the notice under section 148 by a speaking order, as mandated ... Validity of reopening of assessment - failure to follow the judgment of the GKN Driveshafts (India) Ltd. vs. Income Tax Officer, [2002 (11) TMI 7 - SUPREME COURT] to the effect that on receipt of objection given by the assessee, to the notice u/s 148, AO is bound to dispose of the objections by passing a speaking order - Held that:- SLP dismissed. Supreme Court of India dismissed the Special Leave Petition in the case. Pending application has been disposed of.
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