2006 (8) TMI 140

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....sessment under sections 147 and 148 of the Income-tax Act, 1961. On October 15, 2004, on a demand having been made by the petitioner, the reasons for reopening were supplied. The petitioner filed objections dated October 19, 2004, which were apparently received by the respondent on October 21, 2004. Since then, the petitioner has been requesting for a speaking order on the objections. This requ....

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....inal order and not simultaneously. This position was reiterated by this court in Sita World Travels (India) Ltd. v. CIT [2005] 274 ITR 186. We cannot appreciate how, in spite of the clear language used by the Supreme Court as well as this court, the Assessing Officer did not comply with the requirement of law. Learned counsel for the respondent submits that the objections touched upon the....