Natural justice in tax assessment: order set aside and matter remanded after a further opportunity to respond was directed.

The assessment order was set aside because the petitioner was not effectively heard before the tax proposal was confirmed, and the matter was remanded for fresh consideration. Although notices and hearing opportunities had been issued, the Court considered it appropriate in the interests of justice to grant another opportunity while protecting the revenue's interest. The petitioner was directed to file a reply within the stipulated time and make a partial pre-deposit as a condition for reconsideration.

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Issues: Whether the assessment order was liable to be set aside for want of a reasonable opportunity and the matter remanded for fresh consideration.

Analysis: The petitioner challenged the order on the ground that he had not been effectively heard before the tax proposal was confirmed. The record showed issuance of notice and hearing notices, but the order was passed without the petitioner responding or attending. The Court found it appropriate, in the interest of justice, to afford another opportunity while balancing the revenue's interest by requiring partial pre-deposit and a reply to the show cause notice within a stipulated time.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration, subject to the petitioner remitting 10% of the disputed tax demand and filing a reply within the stipulated period.

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