Natural justice in assessment proceedings leads to remand for fresh consideration and filing of objections

The assessment was set aside and remitted for fresh consideration because the petitioner had not effectively participated in the proceedings and sought an opportunity to file objections and documentary evidence. Although service of notice was found to have been effected and no illegality was recorded in the initiation of assessment, the Court accepted that further opportunity was required in the interests of justice. The respondent was directed to reconsider the matter on merits after allowing the petitioner to place a detailed reply and supporting records.

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Issues: Whether the assessment order was liable to be set aside and the matter remitted for fresh consideration after permitting the petitioner to file objections and documentary evidence.

Analysis: The writ petition challenged the assessment on grounds relating to service, opportunity, and the petitioner's inability to place objections and evidence before the assessing authority after the death of the active partner. The Court found that notice had been served and did not record any illegality in the initiation of assessment, but considered that the petitioner had not effectively participated in the proceedings and had sought an opportunity to produce records and a detailed reply. In the interest of justice, the Court accepted this request and directed reconsideration on merits after giving a further opportunity.

Conclusion: The assessment order was set aside and the matter was remitted to the respondent for fresh orders after affording the petitioner an opportunity to file objections and evidence.

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