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    <title>2021 (5) TMI 702 - GUJARAT HIGH COURT</title>
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    <description>The High Court found the Assessing Officer&#039;s handling of objections inadequate and directed a fresh consideration. Emphasizing the need for a reasoned order, the Court set aside the objection disposal and remitted the matter for a new decision. The Court highlighted the quasi-judicial nature of objection consideration under Section 148, stressing the requirement for a speaking order. The case outcome focused on procedural aspects, with no opinion on merits, allowing the petitioner to challenge any adverse decision within six weeks before the appropriate forum.</description>
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      <description>The High Court found the Assessing Officer&#039;s handling of objections inadequate and directed a fresh consideration. Emphasizing the need for a reasoned order, the Court set aside the objection disposal and remitted the matter for a new decision. The Court highlighted the quasi-judicial nature of objection consideration under Section 148, stressing the requirement for a speaking order. The case outcome focused on procedural aspects, with no opinion on merits, allowing the petitioner to challenge any adverse decision within six weeks before the appropriate forum.</description>
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      <pubDate>Tue, 11 May 2021 00:00:00 +0530</pubDate>
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