The assessee challenged the reassessment notice and order disposing the objection. Allowing the petition the Court held that order disposing the objection must be reasoned order.  If the assessing Officer is going to rely on any order or Judgment of any court or Tribunal a list thereof shall also be provided to Petitioner along with a notice for personal hearing so that Petitioner can deal with/distinguish those Judgments. Notice and order disposing the objection was quashed and directed the Assessing Officer to pass speaking order by giving an opportunity of personal hearing. (AY. 2016-17)