Natural justice in post-death assessment proceedings requires adequate hearing to legal heirs before completion of assessment.

An assessment completed after the assessee's death was found unsustainable because the legal heirs were not given a fair and adequate opportunity to respond. Although notice had been issued to the legal representatives, the time allowed for reply and hearing was insufficient, so the proceedings were concluded without proper representation of the deceased assessee's estate. The assessment order was therefore set aside and the matter remitted to the assessing authority for fresh consideration after giving due opportunity to the legal heirs.

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Issues: Whether an assessment order passed after the death of the assessee, without affording adequate opportunity to the legal heirs, was liable to be set aside and the matter remanded.

Analysis: The assessee had died before completion of the impugned assessment. Though notice was issued to the legal heirs, the time granted for response and hearing was found to be insufficient. In these circumstances, the proceedings were held to have been concluded without giving the legal representatives a fair opportunity to put forth their case.

Conclusion: The impugned assessment order was set aside and the matter was remitted to the assessing authority for fresh consideration after giving due opportunity to the legal heirs.

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