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Issues: (i) Whether the assessment order passed without affording an opportunity of hearing was liable to be set aside and remanded for fresh consideration; (ii) whether the consequential bank attachment could survive after the impugned order was set aside.
Issue (i): Whether the assessment order passed without affording an opportunity of hearing was liable to be set aside and remanded for fresh consideration.
Analysis: The impugned order was passed without hearing the petitioner. Since the petitioner was not given a proper opportunity to file a reply and be heard, the order suffered from violation of the principles of natural justice. In such circumstances, fresh consideration by the authority was warranted.
Conclusion: The assessment order was set aside and the matter was remanded to the respondent for fresh consideration.
Issue (ii): Whether the consequential bank attachment could survive after the impugned order was set aside.
Analysis: Once the foundational assessment order was set aside, the attachment made on the bank account could no longer stand independently. The attachment was therefore treated as a consequential measure that ceased to have effect.
Conclusion: The bank attachment was lifted and the bank account was directed to be defreezed.
Final Conclusion: The writ petition succeeded to the extent of setting aside the assessment order, remitting the matter for fresh adjudication with a hearing, and removing the consequential bank attachment.
Ratio Decidendi: An assessment order passed in breach of natural justice is liable to be set aside and remanded, and any consequential attachment based solely on such order cannot survive.
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