Form WW must be considered before final assessment; incomplete consideration led to remand for fresh disposal on merits.

Assessment orders were set aside where the petitioner had sought to file Form WW and the authority had completed the assessment without considering that request. Following its earlier decision in similar writ petitions, the High Court held that the matter required fresh consideration by the assessing authority. The petitioner was permitted to produce Form WW within the time granted, and the respondent was directed to examine it and pass orders on merits after giving due opportunity. The practical effect was remand for fresh disposal in accordance with law, with the procedural form to be considered before any final assessment decision.

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Issues: Whether the impugned assessment orders were liable to be set aside and the matters remitted for fresh consideration in view of the petitioner's request to file Form WW and the earlier decision of the Court in similar matters.

Analysis: The assessment orders were challenged on the ground that they had been passed without considering Form WW, which the petitioner stated was sought to be filed along with a request for extension of time. The Court followed its earlier decision in similar writ petitions and held that the matter required fresh consideration by the assessing authority. The petitioner was permitted to produce Form WW within the time granted by the Court, and the respondent was directed to consider it and pass orders on merits after giving due opportunity.

Conclusion: The impugned orders were set aside and the matters were remitted to the respondent for fresh disposal in accordance with law, with opportunity to the petitioner to file Form WW.

Ratio Decidendi: Where a relevant procedural form is sought to be filed and the assessment is completed without considering it, the matter may be remitted for fresh decision after affording due opportunity and consideration on merits.

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