Right to object and be heard requires fresh assessment when adjournment request was not treated as a substantive objection.

A request for short adjournment to file objections against a pre-assessment notice cannot be treated as a substantive objection on merits. Where the assessee has not been given a proper opportunity to submit objections and be heard, the assessment must be reopened and reconsidered afresh in accordance with law. The authority must treat the impugned assessment communication as a show cause notice, permit filing of objections, grant a personal hearing, and then redo the assessment after considering the response.

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Issues: Whether the impugned assessment could be sustained when the assessee's representation sought only time to file objections and had not been treated as a substantive objection, and whether the matter should be reopened for fresh consideration.

Analysis: The petitioner had received the pre-assessment notice and, within the time available, requested a short adjournment to submit objections. That request could not be treated as a complete objection on merits. In the circumstances, the assessment was directed to be treated as a show cause notice, with liberty to the petitioner to file objections. The authority was then required to provide a personal hearing and redo the assessment in accordance with law.

Conclusion: The issue was answered in favour of the petitioner. The assessment was set aside for the limited purpose of fresh consideration after objections and hearing.

Final Conclusion: The writ petition was disposed of by reopening the assessment process and directing the authority to proceed afresh after considering the petitioner's objections.

Ratio Decidendi: A representation seeking time to file objections cannot be treated as a substantive objection, and where the assessee has not been afforded a proper opportunity to object and be heard, the assessment must be reopened and decided afresh in accordance with law.

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