Reassessment Invalid if Objection to reopening not disposed by Separate Speaking Order

Admach Auto Limited Vs DCIT (ITAT Delhi) Disposal Of Objection To Reasons In Assessment Order Itself Without Separate Speaking Order Makes Entire Reassessment Invalid We have also gone through the objections dated 27.12.2016 filed by the assessee before the AO in which the assessee has specifically objected the initiation of proceedings u/s. 148 of the Act which is without jurisdiction, time barred and bad in law. We have also perused the assessment order and we find that the AO has disposed off the objections in the assessment order dated 28.11.2016 without passing a separate order which is t...