High Court sets aside assessment orders under Bihar Finance Act, 1981, emphasizes fair hearing and jurisdiction.

The High Court set aside the revised assessment orders under the Bihar Finance Act, 1981, finding that the assessing officer had not applied his mind independently. The assessing officer was directed to provide the petitioner with a fair opportunity to be heard before issuing new orders, emphasizing the need to determine jurisdiction. The writ petition was allowed without costs.

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The petitioner challenged revised assessment orders under the Bihar Finance Act, 1981. The High Court found that the assessing officer did not independently apply his mind and set aside the assessment orders. The assessing officer was directed to give the petitioner a reasonable opportunity to be heard and decide on jurisdiction before passing new orders. The writ petition was allowed with no costs.

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