04 March 2010
if an assessee files an objection for issue of notice u/s 148 the assessing officer has to dispose it by a speaking order. what is "speaking order"
WHEN ANY WRIT PETITION HAS BEEN FILED SEEKING THE QUASHING OF THE ASSESSMENT THE WRIT PETITIONER, FILE FOR SEEKING THE WHEN THE ASSESSING OFFICER,(AO) AFTER GOING THROUGH THE REPLY/OBJECTIONS RECEIVED FROM THE PETITIONER IN RESPECT OF THE REASONS FOR REOPENING OF THE CASE, PASSED A CALLED SPEAKING ORDER.
04 March 2010
"Speaking Order" means the authorities(whether quasi judicial or judicial) must record the reason for arriving at the decision after considering all relevant ubmission.