Personal hearing and rectification application issues did not justify interference with the assessment orders; limited reconsideration was directed.

Assessment orders were not interfered with because the record showed reminders for personal hearing had been issued and the petitioner had sought extensions but did not respond. On that factual basis, the court rejected the challenge to the assessment orders. Since a rectification application was stated to be pending, a limited direction was issued to the respondent to consider and decide that application within 15 days, with liberty to the petitioner to pursue an appeal if advised.

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Issues: Whether the assessment orders for the relevant assessment years warranted interference on the ground of alleged denial of personal hearing and non-disposal of the rectification application filed by the petitioner.

Analysis: The assessment order recorded issuance of reminders for personal hearing, and the petitioner had also sought extensions of time but did not file a response. In that view, interference with the impugned assessment orders was not found necessary. Since a rectification application had been filed and remained pending, a direction was issued to the respondent to consider and decide that application within 15 days, leaving it open to the petitioner to prefer an appeal if so advised.

Conclusion: The challenge to the assessment orders was rejected, while a limited direction was issued for consideration of the rectification application.

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