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of <h1>Appeals allowed; assessment set aside for lack of fair hearing, remand for fresh assessment after proper hearing</h1> <h3>Tin Box Company Versus Commissioner of Income-Tax</h3> The SC allowed the appeals, finding the assessment order invalid because the assessee was not given a proper opportunity to be heard. The Court held that ... Opportunity of being heard - Whether, the Tribunal was justified in not setting aside the assessment order in spite of a finding arrived at by it that the Income-tax Officer had not given a proper opportunity of hearing to the assessee ? - HELD THAT:- That the assessee could have placed evidence before the first appellate authority or before the Tribunal is really of no consequence for it is the assessment order that counts. That order must be made after the assessee has been given a reasonable opportunity of setting out his case. We, therefore, do not agree with the Tribunal and the High Court that it was not necessary to set aside the order of assessment and remand the matter to the assessing authority for fresh assessment after giving to the assessee a proper opportunity of being heard. Appeals are allowed. The order under challenge is set aside. The assessment order, that of the Commissioner (Appeals) and of the Tribunal are also set aside. The Supreme Court judgment found that the Income-tax Officer did not give the assessee a proper opportunity to be heard. The Court set aside the assessment order and remanded the matter for fresh assessment. The appeals were allowed, and no costs were awarded.
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