Mandatory personal hearing under section 75(4) invalidates assessment order and any consequential appellate dismissal.

Personal hearing under section 75(4) was treated as mandatory before passing the assessment order under section 73. Because the petitioner was not afforded that opportunity, the assessment order was found unsustainable. The appellate order dismissing the appeal also failed, as it was merely consequential to the defective assessment. The matter was remanded to the assessing authority for a fresh decision after granting an opportunity of hearing.

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Issues: Whether the assessment order passed under section 73 could be sustained when the petitioner was not granted a personal hearing under section 75(4), and whether the consequential appellate order dismissing the appeal could stand.

Analysis: The requirement of personal hearing under section 75(4) was treated as mandatory. Since no such opportunity was afforded, the assessment order was held unsustainable. The dismissal of the appeal, being consequential to the assessment order, also could not survive.

Conclusion: The assessment order and the appellate order were quashed and the matter was remanded to the assessing authority for fresh decision after granting an opportunity of hearing.

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