Non-consideration of objections in assessment justified remand, and alternate remedy did not bar judicial interference.

A revised assessment order was interfered with because the assessing authority did not consider the assessee's objections and supporting documents placed on record. The Court held that such non-consideration justified remand for fresh adjudication, and the availability of an alternate statutory remedy did not bar relief where fair consideration was lacking. The assessment and the writ court order were set aside, and the matter was remanded with directions to allow filing of the bank statement and to grant a personal hearing before passing a fresh order.

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Issues: Whether the revised assessment order called for interference and remand on the ground that the assessee's objections and supporting documents were not considered, despite the availability of an alternate statutory remedy.

Analysis: The record showed that the assessee had filed objections and supporting documents before the revised assessment was made, and the assessing authority's order did not refer to or deal with those materials. In such a situation, the order reflected non-consideration of the reply and evidence placed on record, which warranted judicial interference to ensure fair consideration. The existence of an alternate remedy did not prevent the Court from granting relief where the assessment required fresh consideration in the interest of justice.

Conclusion: The assessment and the writ court order were set aside and the matter was remanded for fresh consideration after giving the assessee an opportunity to file the bank statement and for personal hearing.

Final Conclusion: The assessee obtained a remand for reconsideration of the revised assessment on merits, with directions for fresh adjudication after hearing.

Ratio Decidendi: Where an assessment order is passed without considering the assessee's objections and supporting documents, the matter may be interfered with and remanded for fresh consideration notwithstanding the availability of an alternate statutory remedy.

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