Natural justice breach led to remand after the assessee was not heard before judgment was delivered.

The Supreme Court noted that the assessee had not been heard when the impugned judgment was delivered, and that the earlier review petition had already been rejected. On that procedural ground, the appellate court set aside the impugned judgment and remitted the matters to the High Court for a fresh hearing.

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Issues: Whether the impugned judgment, delivered without hearing the assessee, should be set aside and the matters remitted for fresh hearing.

Analysis: The assessee was not heard when the impugned judgment was delivered, and the earlier review petition had also been rejected. In the circumstances, the appellate court found it appropriate to set aside the impugned judgment and send the matters back to the High Court for hearing afresh.

Conclusion: The impugned judgment was set aside and the matters were remitted to the High Court for fresh hearing.

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