Order AVNEESH JHINGAN, J. 1. This petition is filed aggrieved of initiation of proceedings under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) for assessment year 2014-15. 2. The brief facts are that the petitioner on 30.06.2014 filed Income Tax Return for the assessment year 2014-15. The case was selected in scrutiny and the order under Section 143(3) of the Act was passed on 18.03.2016. The notice under Section 148 of the Act was issued. The petitioner in pursuance to the notice dated 27.03.2019 filed return and after supply of the reasons, objections were filed on 07.11.2019. With the notice issued under Section 142(1) of the Act, an annexure was attached dealing with the objections of the petitioner. 3. The grievance raised is that the objections have not been dealt with by passing a speaking order. The objections were not gone into stating that on issuance of notice the petitioner filed return. 4. Reliance is placed upon decision of the Supreme Court in the case of Gkn Driveshafts (India) Ltd. vs. Income Tax Officer And Ors. reported in 259 ITR Page 19. 5. Learned counsel for the respondent submits that the objections filed by the petitioner were not worth acceptance, hence were rejected. 6. Before proceedings further, it would be relevant to quote the operative part of the judgment passed in the case of Gkn Driveshafts (India) Ltd. (supra) “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 file return and if he so desires, to seek reasons for issuing notices. The assessing officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the notice 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, is filed, by passing 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 Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. 7. 6. Insofar as the appeals filed against the order of assessment before the Commissioner (Appeals), we direct the appellate authority to dispose of the same, expeditiously. 7. With the above observations, the civil appeals are dismissed.” 7. The petitioner filed return in pursuance to the notice issued under Section 148 of the Act and on supply of the reasons, objections were filed. Annexure attached to the notice issued under Section 142 of the Act is not a speaking order and has not dealt with the objections raised by the petitioner. 8. The matter is remitted back to the respondent to decide the objections in accordance with law. 9. The writ petition is allowed. 10. In order to avoid further delay, let petitioner through his representative appear in the office of the respondent on 24.02.2025 at 11:00 A.M.