Natural justice in assessment remand: merits remained open while the authority was directed to reconsider the objections afresh.

An assessment set aside for failure to grant a personal hearing after objections were filed was remitted to the Assessing Authority for fresh consideration. The court held that the remand did not foreclose the assessee's merits-based objections, which remained open to be urged before the appellate or other competent forum. It also clarified that a direction to complete the assessment was not a mandate to make a fresh adverse assessment, and the authority had to decide the matter on merits after considering the objections and documents. No ground for interference was found, and the remand order with the clarification was sustained.

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Issues: Whether the remand order setting aside the assessment for violation of natural justice required interference, and whether the assessee's objections on the merits of the assessment stood foreclosed.

Analysis: The assessments had already been set aside for failure to afford a personal hearing after objections were filed. The matter was therefore remitted to the Assessing Authority to reconsider the assessment afresh after hearing the appellant. The merits of the assessment were not adjudicated, and the contentions raised in the writ petitions were expressly left open to be urged before the appellate or other competent forum. The direction to complete the assessment was clarified not to be a mandate to make a fresh adverse assessment, and the authority was required to decide the matter on merits after considering the objections and documents.

Conclusion: No ground for interference was made out. The remand and the clarification issued by the Single Judge were sustained, while preserving the appellant's right to contest the merits before the appropriate forum.

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