Natural justice in rectification: revisional remand remained valid even after the rectification period expired.

Where an assessment-related rectification was completed within the statutory period, a revisional authority could set aside that order for breach of natural justice and remit the matter for fresh rectification after hearing the affected party. The expiry of the rectification period did not bar such remand, because section 37(2) supported amendment consequent upon revision and a restrictive reading would frustrate the scheme of the Act. Authorities relied on by the petitioner were distinguished as arising from different statutory settings, and the challenge to the fresh rectification direction failed.

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Issues: Whether the revisional authority could set aside the rectification order for breach of natural justice and remand the matter for fresh rectification after the limitation period for rectification had expired.

Analysis: The rectification order had been passed within the statutory period. The revisional authority found that the petitioner had not been given an opportunity of hearing and therefore set aside the rectification order. The Court held that, once the original rectification was made in time, the revisional authority was competent to remit the matter for fresh decision after giving hearing, and that section 37(2) supported the power to direct amendment consequent upon revision. A restrictive reading that would prevent remand would frustrate the scheme of the Act and lead to an absurd result. The decisions relied upon by the petitioner were distinguished on the ground that they concerned different statutory settings.

Conclusion: The direction for fresh rectification was valid and not barred by limitation. The challenge failed.

Final Conclusion: The revisional and appellate orders were upheld, and the writ petition was dismissed.

Ratio Decidendi: Where an assessment-related rectification is originally completed within time, a revisional authority may validly set aside that order for violation of natural justice and remit the matter for fresh rectification, and the expiry of the rectification period does not bar such remand.

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