Fair hearing required before turnover enhancement; assessment orders set aside and remanded for fresh consideration.

Assessment orders enhancing turnover without issuing notice or affording a personal hearing were held unsustainable for breach of fair hearing requirements. Following an earlier identical ruling, the Madras HC set aside the impugned orders and remanded the matters for fresh consideration on merits after giving the assessee an opportunity of personal hearing. The relief was limited to remand; the assessments were not finally adjudicated on merits.

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Issues: Whether the impugned assessment orders were liable to be set aside and the matter remanded for fresh consideration on the ground that no personal hearing was afforded before enhancement of turnover.

Analysis: The writ petitions followed an earlier decision of the Court involving an identical issue and relief. The impugned orders were challenged on the footing that the assessing authority enhanced the turnover without issuing notice or granting an opportunity of personal hearing. In view of the prior identical ruling and the breach of fair hearing requirements, the assessment orders could not be sustained.

Conclusion: The impugned orders were set aside and the matters were remanded for reconsideration on merits after affording the petitioner an opportunity of personal hearing.

Final Conclusion: The assessee obtained relief by way of remand and fresh adjudication, but the assessments were not finally determined on merits.

Ratio Decidendi: An assessment order that prejudicially enhances turnover without affording the assessee an opportunity of personal hearing is liable to be set aside and remitted for fresh consideration.

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