Jurisdictional objections in reassessment can be examined by the Assessing Officer before merits, with hearing and a speaking order.

The writ petition challenging a reassessment notice and order was disposed of by remitting the matter to the Assessing Officer for fresh consideration. The Court noted that the petitioner's jurisdictional objections, including reliance on the tax residency certificate and DTAA benefit claim, were not finally adjudicated in the writ proceedings, and that the petitioner had not filed a return for the relevant assessment year. The Assessing Officer was directed to first determine whether jurisdiction could be exercised, consider the objections raised in the writ petition, grant a personal hearing and allow written submissions, and then pass a speaking order on the objections and the merits in accordance with law.

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Issues: Whether the writ petition challenging the reassessment notice and order should be disposed of by remitting the matter to the Assessing Officer for consideration of the petitioner's jurisdictional objections and other contentions, with an opportunity of hearing and a speaking order.

Analysis: The petitioner's objections, including reliance on the tax residency certificate and the DTAA benefit claim, were not finally adjudicated in the writ proceedings. The Court noted that the petitioner had not filed a return for the relevant assessment year and held that the objections could be examined by the Assessing Officer. It directed the Assessing Officer to first determine whether the case was fit for exercising jurisdiction, to deal with the objections raised in the writ petition, to grant personal hearing and liberty to file written submissions, and to pass a speaking order on both the objections and the merits.

Conclusion: The writ petition was disposed of by remitting the matter to the Assessing Officer for fresh consideration in accordance with law.

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