Speaking order requirement in reassessment objections sustained relief where the assessing officer failed to comply after remand.

Reassessment proceedings were invalid because the assessing officer did not dispose of the assessee's objections by a speaking order, despite an earlier remand requiring that procedure. The CIT(A) granted relief on that basis, and the Tribunal affirmed it. As the finding that the reassessment was bad in law had attained finality on the facts, no substantial question of law arose.

---

---

Issues: Whether the reassessment proceedings were bad in law for non-compliance with the requirement to dispose of the assessee's objections by a speaking order, and whether the Tribunal was justified in affirming the relief granted to the assessee on that basis.

Analysis: The reassessment notice was challenged on the ground that the assessing officer had not complied with the mandate requiring a speaking order on the assessee's objections. The matter had earlier been remanded for that purpose, but the assessing officer still failed to follow the required procedure. The CIT(A) granted relief to the assessee on that basis, and the Tribunal upheld that view. On the facts, the finding that the reassessment proceedings were bad in law had attained finality, and no substantial question of law arose.

Conclusion: The reassessment was held to be bad in law, and the assessee succeeded.

---