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    <description>Assessment order and consequential notices were quashed. The objection to reopening of assessment under Section 147 was remanded for reconsideration, with an opportunity for further submissions, clarification of figures stated in the reopening reasons, and a personal hearing under prescribed rules. The merits remained open. Until disposal of the reopening objection, the jurisdictional Assessing Officer retains the matter; subsequent assessment proceeds under the Faceless Scheme.</description>
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      <description>Assessment order and consequential notices were quashed. The objection to reopening of assessment under Section 147 was remanded for reconsideration, with an opportunity for further submissions, clarification of figures stated in the reopening reasons, and a personal hearing under prescribed rules. The merits remained open. Until disposal of the reopening objection, the jurisdictional Assessing Officer retains the matter; subsequent assessment proceeds under the Faceless Scheme.</description>
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