2011 (3) TMI 931

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....nbsp; Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondents.   2. The main contention of the learned counsel appearing on behalf of the petitioner is that the respondent has passed the impugned order, dated 31.12.2010, under Section 147 of the Income Tax Act, 1961, without passing a separate speaking order on the ....

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.... to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the AO has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years."   3.The learned counsel appearing on behalf of the respondent, on instructions, had not ref....