Recall of ex parte assessment must be decided by a speaking order after proper consideration of grounds and supporting material.

An application to recall an ex parte assessment cannot be rejected mechanically; the Assessing Officer must consider the stated grounds and supporting material, including a medical certificate, and pass a speaking order. Because the rejection was made without proper examination of the explanation offered, the High Court quashed that order and restored the application for fresh consideration after hearing the petitioner.

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Issues: Whether the order rejecting the application to set aside the ex parte assessment deserved interference and whether the matter required reconsideration by the Assessing Officer.

Analysis: The application under section 34 was supported by reasons and a medical certificate, but the Assessing Officer rejected it without examining the grounds raised. An order passed in such a casual manner, without proper consideration of the explanation offered, could not be sustained. The appropriate course was to restore the application and require a fresh decision by a reasoned order after hearing the petitioner.

Conclusion: The rejection order was quashed and the application was restored for fresh consideration by the Assessing Officer.

Final Conclusion: The petitioner obtained a remand for reconsideration of the application under section 34, and the writ petition was allowed and disposed of.

Ratio Decidendi: An application seeking recall of an ex parte assessment cannot be rejected mechanically; it must be decided by a speaking order after due consideration of the grounds and supporting material.

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