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of <h1>Court quashes reassessment orders citing lack of fair hearing, directs fresh orders within three months</h1> <h3>Padam Traders, Murad Ali and Sons, Shafique Ahmad Sagir Ahmad, kiasan Hitkari Kendra, Kisan Hitkari Kendra, M/s Om Shanti Trading Company, M/s Radha Krishna Ann Bhandar and M/s Nav Bharat Enterprises Versus State of U.P. and others</h3> The court allowed the writ petitions in part, quashing reassessment orders due to the lack of proper opportunity of hearing. The court found the assessing ... - Issues Involved:Multiple writ petitions filed for quashing reassessment orders passed by the assessing authority for different assessment years u/s 21 of the Act without affording proper opportunity of hearing to the petitioners.Judgment Details:Writ Petition No. 1319(Tax)/07:- Petitioner, a commission agent, engaged in purchase and sale of paddy on commission basis for Ex U.P. Principals.- Assessment order passed for 2002-03, petitioner filed appeal, which was partially allowed.- Notices issued for reassessment, petitioner objected, but reassessment orders passed ex parte without proper opportunity of hearing.- Court found the short notice period given to contest the proceeding inadequate and without jurisdiction.- Assessing authority's conduct lacked fairness and adherence to principles of natural justice.- Reassessment orders quashed, directing fresh orders to be passed within three months after affording proper hearing.Connected Writ Petitions:- Similar facts and issues in connected writ petitions.- Assessing authority failed to provide adequate opportunity of hearing before passing reassessment orders.- Orders passed under section 21 of the Act found to be procedurally flawed and set aside.- Orders granting permission for reassessment sustained, fresh orders to be passed after proper hearing within three months.Conclusion:- Writ petitions allowed in part, quashing reassessment orders due to lack of proper opportunity of hearing.- Court refrained from expressing opinion on the merits, leaving it to the concerned authority to pass appropriate orders in accordance with the law.
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