Conditional remand for lack of effective service and hearing, with assessment treated as show cause notice and objections reopened.

Where assessment proceedings were not effectively served and the taxpayer had no meaningful opportunity to contest proposed additions, the Court accepted a conditional remand. The impugned assessment order was to be treated as a show cause notice, fresh objections were permitted within the stipulated time, and the respondent retained the right to restore the assessment if the condition was not met. On compliance, attachment was to be lifted and the matter reconsidered on merits.

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Issues: Whether the assessment order was liable to be set aside and the matter remitted for fresh adjudication on the petitioner's objections, on payment of 25% of the disputed tax.

Analysis: The petition was disposed of on consent terms after the Court noticed the petitioner's grievance that the proceedings had not been effectively served and that an opportunity had not been afforded to contest the proposed additions. The Court accepted the request for one final opportunity and directed that the impugned assessment order be treated as a show cause notice, with the petitioner required to deposit 25% of the disputed tax within the stipulated time. The direction also preserved the respondent's right to restore the assessment if the condition was not complied with, and provided for lifting of attachment on compliance.

Conclusion: The impugned assessment order was set aside conditionally, the matter was remitted for fresh consideration of objections, and the relief operated in favour of the petitioner subject to deposit of 25% of the disputed tax and timely filing of objections.

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