Natural justice in assessment proceedings requires a real opportunity of hearing; denial of adjournment justified setting aside the order.

Denial of the deferred personal hearing was treated as a breach of natural justice where the record supported the petitioner's claim that an adjournment had been sought to produce voluminous records. The court found the materials did not conclusively negate that version, and the resulting loss of opportunity affected the fairness of the assessment process. The assessment order was set aside and the matter was remitted for fresh consideration after granting one final personal hearing.

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Issues: Whether the assessment order was liable to be set aside for violation of natural justice on the ground that the petitioner was not given the deferred personal hearing allegedly sought on the scheduled hearing date.

Analysis: The dispute turned on whether the petitioner's representative had appeared on the hearing date and requested another date for production of voluminous records. The materials indicated that the representative had appeared before the same officer in connected matters on the same day, and the officer's instructions did not definitively deny the petitioner's version. In these circumstances, the assertion that a request for adjournment was made and not honoured was found to have substance. Denial of the claimed opportunity affected the fairness of the assessment process and justified interference.

Conclusion: The assessment order was set aside and the matter was remitted to the respondent for fresh consideration after granting one final personal hearing.

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