Court sets aside assessment order for lack of consideration of objections, directs personal hearing & timely assessment.

The court set aside the assessment order due to the failure to consider objections and documents and the lack of a personal hearing opportunity. The petitioner was directed to remit a specified amount and appear before the assessing authority with relevant documents. The assessing authority was instructed to complete the assessment within two months after the petitioner's hearing. The judgment highlighted the necessity of granting a fair opportunity for a personal hearing to ensure due process and proper consideration of objections and documents.

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Issues: Challenge to assessment order, non-consideration of objections and documents, lack of personal hearing opportunity.

In this case, the petitioner challenged the assessment order (Ext.P6) on the grounds that the relevant documents provided were not considered before completion of the assessment, and a personal hearing opportunity was not afforded despite a request. The order noted the non-remittance of collected tax due to an auditor's mistake for the year 2012-13. The court observed that although objections were raised by the petitioner, the authority did not consider the annexures submitted. The petitioner contended that with a personal hearing, they could substantiate their objections. The court held that the assessing authority should have provided a personal hearing opportunity before finalizing the assessment.

The judgment set aside Ext.P6 with a condition that the petitioner must remit Rs. 1,00,000 within three weeks and appear before the 1st respondent with relevant documents and proof of remittance. The 1st respondent was directed to complete the assessment within two months after hearing the petitioner. The writ petition was disposed of accordingly, emphasizing the importance of providing a fair opportunity for a personal hearing in such matters to ensure due process and proper consideration of objections and documents.

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