ORDER SHEET W.P. No. 1019 of 2015 IN HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE SAINATH DEALCOM PVT. LTD. & ANR. Versus UNION OF INDIA & ORS. BEFORE: Hon'ble JUSTICE BISWANATH SOMADDER Date: 3rd December, 2015. Appearance: Mr. L.K. Chatterjee, Adv. Mr. S. Banerjee, Adv. Ms. Reshmi Ghose, Adv. Mr. A.K. Mishra, Adv. for petitioners Mr. Debasish Chowdhury, Adv. Mr. M.K. Lodh, Adv. for respondents Court: Let affidavit of service filed in Court today be taken on record. Having heard learned advocates for parties and upon perusing instant application, it appears that subject matter of challenge in instant writ petition is notice dated 27th March, 2015, issued by Assessing Officer under section 148 of Income Tax Act, 1961. Immediately upon receipt of said notice, petitioner by letter dated 13th April, 2015, requested concerned Income Tax Officer, inter alia, to supply reasons for issuance of notice under section 148 of Income Tax Act, 1961. Consequently, concerned Income Tax Officer provided reasons for issuance of notice under section 148. petitioner replied to same by providing detailed response. response, however, was not considered, which has led to filing of instant writ petition. 2 issue in instant case is whether Assessing Officer is bound to dispose of petitioner s response in respect of reasons provided for issuance of notice under section 148 of Income Tax Act, 1961. answer is, Assessing Officer is bound to consider and dispose of petitioner s response by passing speaking order, which evidently has not been done in facts of instant case. This issue has been squarely covered by observations made by Supreme Court, in case of GKN Driveshafts (India) Ltd. vs. Income Tax Officer & Ors., reported in (2003) 1 Supreme Court Cases 72 (para 5), which reads as follows: We see no justifiable reason to interfere with order under challenge. However, we clarify that when notice under Section 148 of Income Tax Act is issued, proper course of action for noticee is to file return and if he so desires, to seek reasons for issuing notices. assessing officer is bound to furnish reasons within reasonable time. On receipt of reasons, noticee is entitled to file objections to issuance of notice and assessing officer is bound to dispose of same by passing speaking order. In instant case, as reasons have been disclosed in these proceedings, assessing officer has to dispose of objections, if filed, by passing speaking order, before proceeding with assessment in respect of abovesaid five assessment years. In view of categorical observations made by Supreme Court, as quoted hereinabove, writ petition is disposed of with direction upon concerned Assessing Officer to pass speaking order in respect of petitioners 3 response to reasons provided for issuance of notice under section 148 of Income Tax Act, 1961, after affording adequate opportunity of hearing to writ petitioner, as expeditiously as possible. Till such time, response is considered and disposed of in terms of this order, concerned respondent authority shall not take any further steps in matter. Urgent photostat certified copy of this order, if applied for, be supplied to parties upon compliance of all requisite formalities. (BISWANATH SOMADDER, J.) sg2 Sainath Dealcom Pvt. Ltd. & Anr. v. Union of India & Or