Breach of natural justice led to quashing and remand for fresh assessment after compliance with conditions.

The assessment order was quashed for breach of natural justice because the assessee had not been effectively heard before the impugned order was passed. The matter was remitted for fresh adjudication, subject to the assessee remitting 10% of the disputed tax demand and filing a reply within the stipulated time. On compliance, the authority was required to provide a reasonable opportunity, including personal hearing, and then pass a fresh order.

---

---

Issues: Whether the assessment order was liable to be quashed for breach of natural justice and whether the matter should be remitted for fresh adjudication.

Analysis: The documents on record showed that the petitioner had not been effectively heard before the impugned order was passed. In view of that denial of opportunity, the matter warranted remand, but the petitioner was required to comply with a condition of remittance of 10% of the disputed tax demand and to file a reply within the stipulated time. On such compliance, the respondent was to afford a reasonable opportunity, including personal hearing, and pass a fresh order.

Conclusion: The impugned order was quashed and the matter was remitted for fresh consideration subject to the specified condition.

---