Reasoned assessment orders required when rejecting taxpayer objections; non-speaking order set aside and remitted for fresh hearing.

An assessment order that rejects a taxpayer's objection without reasons is vulnerable for want of a speaking order. The impugned order merely stated that the reply had been examined and was not acceptable, but did not deal with the objections or record reasons. As the challenge was confined to this absence of reasoning and the respondent was ready to redo the assessment, the order was set aside and the matter remitted for fresh consideration after a reasonable opportunity of hearing and consideration of the reply and documents produced.

---

---

Issues: Whether the assessment order, having rejected the taxpayer's objection without reasons, was liable to be set aside and the matter remitted for fresh consideration after hearing.

Analysis: The impugned order merely recorded that the reply filed by the taxable person had been examined and was not acceptable, without dealing with the objection or recording reasons. The challenge was therefore confined to the absence of reasons. Since the respondent also expressed readiness to redo the assessment after granting a reasonable opportunity of hearing, the defect in the order warranted fresh consideration.

Conclusion: The impugned orders were set aside and the matter was remitted to the respondent to pass a speaking order after affording a reasonable opportunity of hearing and considering the reply and documents produced by the petitioner.

---