Natural justice requires notice and hearing before assessment; order set aside and matter remitted for fresh consideration.

An assessment order passed without notice or hearing was challenged as contrary to natural justice. As the absence of hearing was not disputed, the court held that interference was warranted and the matter should go back to the assessing authority. The impugned order was set aside, and the assessment was remitted for fresh consideration after treating the proceedings as notice to the petitioner, with all contentions left open.

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Issues: Whether the impugned assessment order passed without notice and hearing could be set aside and the matter remitted for fresh consideration.

Analysis: The petitioner objected that the order had been made without affording notice or hearing, thereby violating natural justice. The respondents did not dispute this factual position. In view of the admitted lack of hearing, the matter warranted interference and remand to the assessing authority.

Conclusion: The impugned order was set aside and the matter was remitted to the assessing officer for fresh consideration after treating the proceedings as notice to the petitioner. All contentions were left open.

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