Natural justice in assessment proceedings: order set aside and matter remitted for fresh consideration after notice and hearing.

An assessment was set aside because the authority did not effectively consider declaration forms and other material already filed before the transferor officer, did not call for the earlier record, and did not grant a personal hearing. These omissions amounted to breach of natural justice and non-consideration of relevant material. The matter was remitted for fresh assessment, with directions to issue a proper show cause notice, allow time for objections, and provide a personal hearing before de novo consideration in accordance with law.

---

---

Issues: Whether the assessment order was liable to be set aside for violation of principles of natural justice and non-consideration of the material already filed by the petitioner, and whether the matter required remand for fresh assessment after notice and personal hearing.

Analysis: The assessment was passed without effectively considering the declaration forms and other material earlier filed by the petitioner before the transferor authority. The record was not called for from the earlier assessing officer, and personal hearing was not afforded. In these circumstances, the assessment suffered from breach of natural justice and from failure to consider relevant material. The appropriate course was to set aside the assessment and remit the matter for fresh consideration after issuance of a proper show cause notice, grant of time to file objections, and affording of personal hearing.

Conclusion: The assessment order was set aside and the matter was remitted to the assessing authority for de novo consideration in accordance with law after notice and hearing.

---