Fresh assessment under section 14 requires reasoned consideration and proper opportunity before rejection of the application.

An application for fresh assessment under section 14 could not be rejected mechanically by a summary order where the notice period for objections had been altered and service of notice was doubtful. The authority was required to consider the materials on record, including verification of accounts, and decide the statutory request on merits after giving a proper opportunity to object. A bare statement that the case did not fall within section 14 was insufficient. The rejection was therefore unsustainable, and the petition had to be restored for fresh consideration with due process.

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Issues: Whether the assessing authority was justified in rejecting the assessee's application for fresh assessment under section 14 of the Act by a summary order and without giving a proper opportunity to file objections.

Analysis: The assessment had originally been completed on best judgment basis. The records showed that the notice period for objections had been altered, and the service of the notice itself was doubtful. The order rejecting the application did not engage with the materials obtained on verification of accounts and merely stated that the case did not fall within section 14. Such a summary disposal was held to be improper, particularly when the statutory application required consideration on merits after due opportunity.

Conclusion: The rejection of the assessee's application was unsustainable and was set aside. The assessing authority was directed to restore the petition, afford sufficient opportunity, and pass a fresh order on merits.

Final Conclusion: The assessee succeeded in challenging the summary rejection, and the matter was restored for fresh consideration after due opportunity, with exemplary costs awarded.

Ratio Decidendi: An application for revision or fresh assessment cannot be rejected mechanically without proper opportunity and consideration of the merits, especially where the record shows irregularity in notice and the statutory scope of the provision requires a reasoned decision.

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