Court overturns assessment order for lack of details in notice, orders fresh consideration

The court set aside the impugned assessment order for the assessment year 2014-15 due to the lack of essential details in the pre-revision notice and the absence of a personal hearing for the petitioner. The matter was remanded for fresh consideration, with directions for a new show cause notice with necessary particulars, a detailed reply period, and a scheduled hearing. The court emphasized the importance of providing a hearing opportunity regardless of objections to the notice, in line with departmental circulars and previous decisions. The writ petition was allowed without costs, and the connected miscellaneous petition was closed.

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Issues:
Challenging revised assessment order for the assessment year 2014-15 without opportunity of personal hearing.

Analysis:
The petitioner, an assessee, filed returns for the subject assessment year, which were accepted. However, a pre-revision notice citing discrepancies was issued without providing necessary particulars, hindering the petitioner's ability to respond. The impugned assessment order was passed without a personal hearing, prompting the writ petition.

The Additional Government Pleader argued that the petitioner did not respond to the pre-revision notice, justifying the assessment order. The petitioner's counsel highlighted the lack of essential details in the notice, citing a previous court decision. The court noted the absence of relevant particulars in the notice, crucial for objections, as per circular guidelines.

The court emphasized that even without a response to a show cause notice, the respondent must allow for a personal hearing, as per departmental circulars. Referring to a previous decision, the court reiterated the necessity of providing a hearing opportunity irrespective of objections to the notice.

Consequently, the court set aside the impugned order and remanded the matter for fresh consideration. The second respondent was directed to issue a new show cause notice with necessary particulars, followed by a detailed reply period from the petitioner and a scheduled hearing. The court mandated the second respondent to pass orders purely on merits within a specified timeframe, cautioning against delay tactics by the petitioner.

In conclusion, the writ petition was allowed, and no costs were imposed, with the connected miscellaneous petition closed.

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