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    <description>The court set aside the order for re-opening assessment due to the respondent&#039;s failure to consider the petitioner&#039;s objections adequately, including not providing the sanctioning order by the Commissioner. Emphasizing the need for meaningful disposal of objections, the court remanded the matter for a fresh consideration of the objections raised by the petitioner, directing the respondent to pass a speaking order promptly. The writ petition was allowed without costs to either party.</description>
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      <description>The court set aside the order for re-opening assessment due to the respondent&#039;s failure to consider the petitioner&#039;s objections adequately, including not providing the sanctioning order by the Commissioner. Emphasizing the need for meaningful disposal of objections, the court remanded the matter for a fresh consideration of the objections raised by the petitioner, directing the respondent to pass a speaking order promptly. The writ petition was allowed without costs to either party.</description>
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