Personal hearing in assessment matters required before fresh reassessment may be made after setting aside the order.

An assessment order passed without affording the assessee a personal hearing was set aside, as the challenge was based on denial of that opportunity. The matter was left open for fresh consideration by the assessing authority, which was permitted to pass a new assessment order after granting personal hearing to the assessee. The operative effect is that procedural fairness was restored through rehearing before a fresh assessment is made.

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Issues: Whether the assessment order was liable to be set aside for want of personal hearing and whether a fresh assessment could be made after granting such hearing.

Analysis: The impugned assessment order was challenged on the ground that it had been passed without affording the assessee an opportunity of personal hearing. The respondents did not oppose setting aside the order and permitting a fresh assessment after hearing the assessee. In view of this, the order was interfered with and the matter was left open for fresh consideration by the assessing authority after granting personal hearing.

Conclusion: The assessment order was set aside and the assessing authority was permitted to pass a fresh assessment order after giving the assessee an opportunity of personal hearing.

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