Further opportunity to file objections before revised assessment, with personal hearing and status quo pending consideration.

A petitioner who missed the deadline to object to a demand notice was granted a further opportunity to submit objections and supporting documents before the revised assessment was finalised. The assessing authority was directed to afford a personal hearing, verify the documents, and consider the objections in accordance with law. The impugned proceedings were kept in status quo until that exercise was completed.

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Issues: Whether the petitioner should be granted further opportunity to file objections to the demand notice before the revised assessment is finalised.

Analysis: The petitioner had not filed objections to the notice within time and sought an opportunity on the explanation that the notice was misplaced due to personal family circumstances. The Court accepted that the matter should be considered after affording a fair chance to submit objections and supporting documents, with personal hearing by the assessing authority.

Conclusion: The petitioner was directed to file objections within two weeks, and the respondent was directed to consider them in accordance with law after personal hearing and verification of documents. The impugned proceedings were kept in status quo till such consideration.

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