2021 (11) TMI 1065

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....ear 2011-12. 2. It is the case of the petitioner that the impugned order has been passed contrary to the decision of the in Hon'ble Supreme Court in GKN Drive Shafts (INDIA) Ltd. Vs. Income Tax Officer & Others, 259 ITR 19 (SC). 3. Appearing on behalf of the petitioner, learned counsel for the petitioner submits that after the notice was issued initially under Section 148 of the Income Tax Act, 1961 the petitioner filed a reply on 27.04.2018 and requested the Officer respondent to close the file. Thereafter, a detailed objection was filed by the petitioner. It is submitted that without giving a speaking order in terms of the decision of the above decision of the Hon'ble Supreme Court cited supra, the impugned order has been passed. ....

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....he submits the writ petition is devoid of merits as the petitioner did not ask of a speaking order. Instead the petitioner participated in the re-assessment proceedings by submitting reply. 7. Heard learned counsel for the petitioner and the respondent perused the impugned order and the communication exchanged inter say between the petitioner and the respondent. The Hon-ble Supreme Court in GKN Drive Shafts (INDIA) Ltd. Vs. Income Tax Officer & Others, 259 ITR 19 (SC) which reads as under: "Heard learned counsel for the parties. Leave is granted. By the order under challenge, a Division Bench of the High Court at Delhi dismissed the writ petition filed by the appellant challenging the validity of notices issued under Se....

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....s, if filed, by passing a speaking Order before proceeding with the assessment in respect of the abovesaid five assessment years. Insofar as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. With the above observations, the civil appeals are dismissed. No costs." 8. Though the petitioner did not ask for a speaking order initially, nevertheless the facts on record indicate that before the assessment order was passed, by a communication dated 19.09.2018, the petitioner has asked for a speaking order. In any event, once a notice under Section 148 of the Income Tax Act, 1961 is issued and reasons given thereafter, it ....