[2025:RJ-JP:22399-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6700/2022 Narendra Kumar Modi S/o Late Shri Mahavir Prasad Modi, Aged About 63 Years, R/o C-798, Budh Vihar, Alwar 301001, Rajasthan India ----Petitioner Versus 1. Assistant Commissioner Of Income Tax, Centre Circle 1, C.r. Building, Moti Doongri Road, Alwar Rajasthan 2. National Faceless Assessment Center, Income Tax Depart- ment, Ministry Of Finance, Room No 401, 2Nd Floor, E- Ramp, Jawaharalal Nehru Stadium, Delhi-110 003 ----Respondents For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Karan Ahuja Mr. Hemang Gargieya For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S Bhati & Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 28/05/2025 1. This petition is filed seeking quashing of order dated 31.03.2022, passed under Section 147 read with Section 144B of the Income Tax Act, 1961. 2. The short grievance raised is that the objections filed against re-opening of the assessment were not decided in compliance of the decision of the Supreme Court in GKN Driveshafts India Ltd. Vs. Income Tax Officer and Ors reported in [(2003) 259 ITR 19], wherein it was held:- “5. We see no justifiable reason to interfere with the order under challenge. However, we clarify that when a notice under Section 148 of the Income Tax Act is issued, the proper course of action for the notice is to [2025:RJ-JP:22399-DB] (2 of 2) [CW-6700/2022] file return and if he so desires, to seek rea- sons for issuing notices. The assessing offi- cer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice is entitled to file objections to is- suance 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, is filed, by pass- ing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years. 6. Insofar as the appeals filed against the order of assessment before the Commis- sioner (Appeals), we direct the appellate authority to dispose of the same, expedi- tiously. 7. With the above observations, the civil appeals are dismissed.” 3. Learned counsel for the respondents defends the impugned order but is not in a position to demonstrate from the record that the objections filed were dealt with by passing a speaking order. 4. The guidelines issued by the Supreme Court in GKN Driveshafts (supra) have not been followed. Consequently the impugned order is set aside. The matter is remitted back to the respondent No.1 to decide the objections of the petitioner in ac- cordance with law. 5. It is clarified that the petitioner shall not raise the issue that the proceedings are time barred. 6. The writ petition is allowed. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J DIKSHA MISHRA /61