2018 (10) TMI 1496

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....ANSHU SRIVASTAVA, JUDICIAL MEMBER : This appeal is preferred by the assessee against the order dated 13.02.2013 passed by the ld. CIT(A)-VIII, New Delhi for assessment year 2000-01. The appeal is against the action of the ld. CIT(A) in upholding the reassessment proceedings completed u/s 144/147 of the Income Tax Act, 1961 (hereinafter referred to as "the Act"). 2. At the outset, the ld. AR subm....

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....tions by passing a speaking order by the Assessing Officer was a clear violation of the directions of the Hon'ble Apex Court in the case of GKN Driveshafts (India) Ltd. vs ITO (2003) 259 ITR (SC) and it made the reassessment illegal and invalid. On an inquiry from the Bench, the ld. AR had no objection to the file being restored to the office of the Assessing Officer with a direction to dispose of....