Natural justice in reassessment: revised notice must be considered, and a meaningful hearing given before completing assessment.

Where a revised revision notice supersedes an earlier notice, the assessing authority must decide the matter on the basis of that revised notice and the objections filed in response. The authority in this matter received the dealer's reply but did not consider it before completing reassessment, and the notice incorrectly suggested that a personal hearing would occur within the objection period. That failure to consider the reply and to grant a meaningful hearing, especially when sought, breached natural justice. The reassessment order was therefore set aside, and the matter was remitted for fresh consideration after hearing the dealer and taking account of the reply and legal submissions.

---

---

Issues: Whether the reassessment order was vitiated for non-consideration of the dealer's reply to the revised revision notice and for failure to afford a proper personal hearing, warranting setting aside and remand.

Analysis: The revised revision notice superseded the earlier notice, and the authority was required to adjudicate the matter with reference to the revised notice and the objections filed in response thereto. The record showed receipt of the dealer's reply, yet the authority proceeded without considering it. The notice also incorrectly stated that personal hearing would be afforded within the time for filing objections, whereas hearing could validly follow receipt and examination of objections, especially when specifically sought. Failure to consider the reply and to grant an effective hearing amounted to breach of natural justice.

Conclusion: The reassessment order was unsustainable and was rightly set aside in favour of the assessee.

Final Conclusion: The matter was remitted to the assessing authority for fresh consideration after hearing the dealer and taking into account the reply and legal submissions, with the assessment to be redone in accordance with law.

Ratio Decidendi: Where a revised show-cause or revision notice supersedes the earlier notice, the assessing authority must decide the matter on the revised notice after considering the objections filed thereto and, when requested, afford a meaningful personal hearing before completing the assessment.

---