Disputed notice and denied hearing led to remand for fresh adjudication, with limitation barred in the renewed proceedings.

Where service of the hearing notice and the opportunity of personal hearing were seriously disputed, the assessment order was set aside and the matter restored for fresh adjudication after issue of a fresh notice and grant of personal hearing. The Court did not examine the assessment on merits because the factual dispute over service, including the e-mail address used and unserved postal notices, required a fresh hearing. It also directed that, in the peculiar circumstances of the case, the petitioner would not be permitted to raise limitation in the fresh proceedings, while the adjudicating authority remained free to pass a fresh order on the objections.

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Issues: (i) Whether the assessment order was liable to be set aside for want of effective notice and personal hearing. (ii) Whether the petitioner could raise the plea of limitation in the fresh proceedings directed by the Court.

Issue (i): Whether the assessment order was liable to be set aside for want of effective notice and personal hearing.

Analysis: The Court noticed a factual dispute on service of the hearing notice, including the correctness of the e-mail address used and the return of postal notices unserved. In view of these disputed questions, the Court declined to examine the merits of the assessment and found it appropriate to restore the matter for a fresh hearing.

Conclusion: The impugned order was set aside and the respondent was directed to issue a fresh notice and afford personal hearing before passing a fresh order.

Issue (ii): Whether the petitioner could raise the plea of limitation in the fresh proceedings directed by the Court.

Analysis: The Court specifically directed that, in the peculiar circumstances of the case, the petitioner would not raise the question of limitation in the fresh adjudication.

Conclusion: The petitioner was precluded from raising limitation in the fresh proceedings.

Final Conclusion: The matter was sent back to the adjudicating authority for reconsideration after fresh notice and hearing, while preserving the revenue's authority to pass a fresh order on the petitioner's objections.

Ratio Decidendi: Where service of notice and opportunity of personal hearing are seriously disputed, the matter may be set aside and restored for fresh adjudication after notice and hearing.

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