Non-speaking assessment directions require fresh assessment after hearing the assessee on proposed classification changes.

An assessment made merely in compliance with a non-speaking note-sheet direction was treated as procedurally defective, because the assessee had not been given an opportunity to contest the proposed change in classification before the assessment was finalised. The proper course was to set aside that assessment and require a de novo assessment after hearing the assessee. The matter was remitted for fresh assessment with an opportunity to contest the proposed assessment and classification.

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Issues: Whether the assessment made on the basis of a non-speaking note-sheet direction could be sustained, and whether the matter required a fresh assessment after affording an opportunity of hearing.

Analysis: The assessment order merely followed the Commissioner's note-sheet instruction and was not framed in an appealable form. The appellant had not been given an opportunity to contest the proposed change in classification before the assessment was made. In these circumstances, the proper course was to require a de novo assessment after hearing the appellant.

Conclusion: The matter was remitted for fresh assessment after granting the appellant an opportunity to contest the proposed assessment and classification.

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