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Issues: Whether the assessment order was vitiated for failure to consider the dealer's objections and supporting material, amounting to violation of natural justice and non-application of mind, warranting remand for fresh assessment.
Analysis: The assessment was based on audit material furnished by the enforcement wing, but the assessing authority was required to independently examine the dealer's explanation and documents. The reply dated 30.09.2014 was crucial and was not meaningfully considered, though it was referred to in the order. The Court held that the enforcement report could only serve as prima facie material and could not substitute the statutory function of the assessing officer. The assessment order also reflected inconsistencies and failure to deal with the Chartered Accountant's certificate and the supporting data. In such circumstances, the order was found to have been passed without proper consideration of relevant material and in breach of natural justice.
Conclusion: The assessment order was unsustainable and was set aside; the matter was remanded for fresh assessment after affording personal hearing and suitable verification of the data and records.
Final Conclusion: The dealer succeeded in obtaining interference with the assessment, and the assessment was directed to be redone in accordance with law.
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