Reasoned reassessment required: failure to consider books of account and cited precedent justified remand, while officer reassignment was refused.

Assignment of reassessment work to a particular officer lies within the department's administrative domain, so the assessee cannot insist on a chosen authority. That claim was rejected. The reassessment order, however, was unsustainable because the authority did not properly examine the regular books of account or deal with the precedents cited by the assessee with reasons. The matter was therefore remanded for fresh consideration of the material and for a reasoned decision in accordance with law.

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Issues: (i) Whether the assessee could insist that the reassessment be assigned to another prescribed authority of its choice; (ii) Whether the reassessment order was liable to be quashed and the matter remanded for fresh consideration of the books of account and the relevant legal precedents.

Issue (i): Whether the assessee could insist that the reassessment be assigned to another prescribed authority of its choice.

Analysis: Assignment of work to a particular officer is within the administrative domain of the department and not at the option of the assessee. A taxpayer cannot choose the authority before whom reassessment proceedings are to be conducted.

Conclusion: The issue was decided against the assessee.

Issue (ii): Whether the reassessment order was liable to be quashed and the matter remanded for fresh consideration of the books of account and the relevant legal precedents.

Analysis: The impugned reassessment was found unsustainable because the authority had not properly considered the regular books of account and was also required to deal with the judgments relied upon by the assessee by assigning reasons. The Court held that the matter required fresh examination on the material produced and a reasoned decision in accordance with law.

Conclusion: The reassessment order was quashed and the matter was remanded for fresh adjudication in favour of the assessee.

Final Conclusion: The writ petitions succeeded only to the extent of setting aside the reassessment and sending the matter back for reconsideration, while the prayer relating to reassignment of the officer was not entertained.

Ratio Decidendi: An assessment or reassessment order cannot stand where the authority has failed to consider the relevant books of account and cited precedent and has not rendered a reasoned decision on the material before it.

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