"Within two weeks the petitioner company (Mahindra Satyam) would file a comprehensive petition making its representation before CBDT giving all requisite information for re-assessment of income for year 2003-2004 to 2008-09,", the bench said.

"On the receipt of representation, CBDT would hear and decide the matter within two weeks," the bench added.

The court also said the CBDT while passing its order would give proper reasons for it.

The Supreme Court also said the accounts of the company will be defreezed subject to payment of a bank guarantee of Rs 617 crore before its registry by April 25.