Fair hearing in assessment proceedings requires compliance with remand directions before a fresh order is valid.

A revised assessment order was set aside because it was passed without granting the assessee a personal hearing and without complying with the earlier direction to consider the certificates produced and decide the matter afresh. The HC treated this as a breach of the requirement of fair hearing and non-compliance with the prior remand direction. The matter was remitted to the Assessing Officer for fresh assessment after due opportunity of hearing to the assessee.

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Issues: Whether the revised assessment order was liable to be set aside for failure to grant personal hearing and for non-compliance with the earlier direction to consider the assessee's certificates and decide the matter afresh.

Analysis: The assessment had earlier been set aside with a specific direction to the Assessing Officer to consider the certificates produced by the assessee and to pass a fresh order after giving an opportunity of personal hearing. The impugned order was nevertheless passed without affording such hearing. This amounted to non-compliance with the earlier judicial direction and a breach of the requirement of fair hearing before completing the assessment.

Conclusion: The revised assessment order was set aside and the matter was remitted to the Assessing Officer for fresh assessment after giving due opportunity of hearing to the assessee.

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