Faceless reassessment procedure: objections must be decided first, with prior notice, disclosure of reliance material, and a reasoned order.

Faceless reassessment communication was withdrawn in substance, and the jurisdictional assessing officer was required to decide the assessee's objections before any final assessment order. The court accepted the explanation and apology tendered, recorded that the assessment would proceed only after disposal of the objections, and granted procedural protection by directing at least seven days' advance notice for personal hearing, supply of any proposed reliance material, and a reasoned order addressing all objections. The time for disposal of objections and completion of assessment was extended, and the interim application was disposed of with the procedural relief sought.

---

---

Issues: Whether the faceless assessing officer's communication and earlier orders deserved to be withdrawn and whether the jurisdictional assessing officer should be given further time to decide the assessee's objections to reopening and assessment proceedings.

Analysis: The explanation filed on behalf of the faceless assessing officer was accepted, along with the apology tendered. The court also accepted the statement that the final assessment order would be passed only after the jurisdictional assessing officer disposed of the objections. The assessee's request for disposal of the interim application was also recorded. Further directions were issued that the jurisdictional assessing officer must consider all submissions, grant at least seven days' advance notice for personal hearing, furnish any judgment or order proposed to be relied upon, and pass a reasoned order dealing with all objections. Time for disposal of objections and completion of assessment was extended accordingly.

Conclusion: The interim application was disposed of, the assessee obtained the procedural relief sought, and the jurisdictional assessing officer was directed to decide the objections afresh in the manner directed by the court.

---