Consent remand in assessment matters with deposit condition, fresh objections permitted, and natural justice issue left open.

Assessment orders were set aside by consent and remitted for fresh assessment on agreed procedural conditions. The assessee was required to deposit 15% of the disputed tax as a condition precedent, and was permitted to file objections and supporting documents before the authority. The assessing authority was directed to complete the reassessment within the stipulated time frame. The challenge based on violation of natural justice was not finally decided and was expressly left open.

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Issues: (i) Whether the impugned assessment orders should be set aside and the matter remanded for fresh assessment on the agreed condition of deposit and production of records.

Issue (i): Whether the impugned assessment orders should be set aside and the matter remanded for fresh assessment on the agreed condition of deposit and production of records.

Analysis: The parties consented to disposal on terms. The assessment orders were challenged on the ground of violation of natural justice, but that issue was not finally adjudicated and was expressly left open. The agreed course was to set aside the assessment orders, require deposit of 15% of the disputed tax as a condition precedent, permit filing of objections and documents, and direct the authority to complete fresh assessment within a time frame.

Conclusion: The impugned assessment orders were set aside and the matter was remanded for fresh assessment, subject to the agreed deposit and procedural directions, which was partly in favour of the assessee.

Final Conclusion: The writ petitions were disposed of by consent with the assessments reopened for fresh consideration, while the question of natural justice was left open.

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