Natural justice in reassessment: order quashed for denying a reasonable hearing and remitted for fresh consideration.

A reassessment order was set aside because the assessing authority completed the reassessment without granting the petitioner a reasonable opportunity of hearing. The petitioner had sought time to respond and requested a personal hearing, but those requests were not accommodated and no cogent reasons were recorded for refusing them. The resulting breach of natural justice, including the absence of a fair hearing and proper enquiry, rendered the reassessment unsustainable. The matter was remitted for fresh consideration in accordance with law after giving the petitioner a reasonable opportunity to be heard.

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Issues: Whether the reassessment order was liable to be set aside for having been passed without affording the petitioner a reasonable opportunity of hearing.

Analysis: The order reflected that the petitioner had sought time to respond and had also requested a personal hearing. Those requests were received by the assessing authority, but the impugned reassessment was nevertheless completed without granting the requested opportunity or recording cogent reasons for refusing it. The absence of a fair hearing and of a proper enquiry rendered the reassessment vulnerable on the ground of breach of natural justice.

Conclusion: The reassessment order could not be sustained and was rightly set aside, with the matter remitted for fresh consideration after giving the petitioner a reasonable opportunity of hearing.

Final Conclusion: The impugned reassessment was quashed on procedural grounds and the matter was sent back for fresh decision in accordance with law after hearing the petitioner.

Ratio Decidendi: A reassessment order passed without affording a reasonable opportunity of hearing and without recording reasons for denying such opportunity is liable to be set aside as violative of natural justice.

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