Creative Realmart Pvt. Ltd., Jaipur vs Ito, Ward-3(5), Jaipur, Jaipur on 4 January, 2024
5. Therefore, the order dt. 17th Dec., 2021 impugned in this petition is
quashed and set aside. The matter is remanded for de novo
consideration. The concerned officer shall keep in mind that the exercise
of considering the assessee's objections to the reopening of assessment
is not a mechanical ritual but a quasi judicial function. The order disposing
of the objections should deal with each objection and give proper reasons
27 ITA No. 599/JPR/2023
Creative Realmart Pvt. Ltd. vs. ITO
for the conclusion. He shall also grant a personal hearing to petitioner and
the notice of personal hearing shall be communicated atleast seven
working days in advance. If the said officer is relying on any judgment or
order of any Court or Tribunal, a list thereof shall be provided to petitioner
alongwith notice of personal hearing so that petitioner will be able to deal
with or distinguish these judgments/orders in the personal hearing. The
AO shall deal with all previous submissions while considering the
assessee's objections, deal with each objections and give proper reasons
for its conclusion.