Assessment notices left intact, but replies must be decided first after hearing and a speaking order.

Notices initiating assessment proceedings were not quashed on limitation grounds. The assessing authority was, however, required to consider the petitioner's replies before taking further action and to do so after granting an opportunity of hearing. The replies had to be decided within six weeks by a speaking order, ensuring that the assessment process proceeded only after reasoned consideration of the taxpayer's response.

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Issues: Whether the notices initiating assessment proceedings were liable to be quashed on the ground of limitation, and whether the replies already filed by the petitioner required consideration by the assessing authority before further action.

Outcome: The notices were not interfered with. The assessing authority was directed to decide the petitioner's replies within six weeks, after affording an opportunity of hearing and by passing a speaking order before proceeding further.

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