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Case digest: Objections to be adjudicated prior to the proceedings

Supreme Court of India:
GKN Driveshafts (India) Ltd. v. Income-tax Officer; [2002] 125 Taxman 963 (SC)  @para 3 “On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer 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.” 
High Court of Delhi:
Scan Holding Ltd. v. ACIT; [2018] 90 taxmann.com 396 (Delhi) @para 15 “In the facts of the present matter, we feel that the Assessing Officer has merely observed and recorded that the objections raised by the assessee were untenable and wrong, without elucidating and dealing with the contentions and issues raised in the objection letter dated 10th June, 2015. The Assessing Officer has not applied his mind to the assertions an…

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