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Issues: Whether the assessment order was liable to be interfered with on the ground that the relevant exemption and rate notifications were not considered and the petitioner was not afforded a personal hearing after the reply to the show cause notice.
Analysis: The assessment proceedings were initiated by notice, followed by a reply, show cause notice, and another reply. The exemption issue based on the relevant notifications was not raised before the assessing officer, and the assessing officer did not advert to either the rate notification or the exemption notification while passing the impugned order. Although an opportunity of hearing had been indicated in the show cause notice, no personal hearing was granted after the reply and before the assessment order. In these circumstances, the assessment was found to have been made without considering a material contention and without adequate opportunity.
Conclusion: The assessment order was quashed and the matter was remanded for fresh consideration with a reasonable opportunity of hearing, including a personal hearing.
Final Conclusion: The writ petition succeeded to the extent of setting aside the impugned assessment and directing de novo consideration by the assessing officer.
Ratio Decidendi: An assessment order is liable to be set aside where a material exemption claim is not considered and the assessee is not given a fair opportunity, including personal hearing, before finalisation.
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