Writ remand for fresh assessment after assessee objections were not properly considered

An assessment order passed without proper consideration of the assessee's objections may be quashed in writ jurisdiction, and the matter remitted for fresh adjudication after giving the assessee an opportunity to place objections. The Court followed the same course as in an earlier similar matter, and set aside the impugned order. It directed the assessing authority to reconsider the matter afresh, take the petitioner's objections on record, and pass a reasoned order in accordance with law.

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Issues: Whether the impugned assessment order was liable to be quashed and the matter remitted for fresh consideration after taking into account the petitioner's objections.

Analysis: The writ petition arose from an assessment made without due consideration of the objections submitted by the petitioner. The Court also noted that a similar matter had earlier been remitted for fresh consideration with directions to apply the relevant notification. In the present case, both sides agreed that an identical course could be adopted. In exercise of writ jurisdiction, the Court therefore quashed the assessment order and directed the respondent to reconsider the matter afresh and pass a reasoned order after receiving objections from the petitioner.

Conclusion: The assessment order was set aside and the matter was remitted to the assessing authority for fresh decision in accordance with law.

Ratio Decidendi: Where an assessment order is passed without proper consideration of the assessee's objections, the writ court may quash the order and remand the matter for fresh adjudication after granting opportunity of objection.

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