Fresh opportunity in ex parte assessment matters, with merits reconsideration and liberty to explore Section 128A remedy.

An ex parte assessment passed without the petitioner's response to the show cause notice was directed to be reconsidered after granting a further opportunity. The Court accepted the petitioner's request to file a fresh reply, noting the claim that the tax liability had already been discharged, and ordered the reply to be filed within 30 days. The respondent was then required to pass an appropriate order in accordance with law on merits. Liberty was also reserved to explore the remedy under Section 128A if available.

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Issues: Whether the ex parte assessment order, as modified by rectification, required interference so that the petitioner could file a fresh reply and seek appropriate relief, including consideration of the remedy under Section 128A.

Analysis: The assessment was passed without a response from the petitioner to the show cause notice. The petitioner stated that the tax liability had been discharged and sought liberty to place a reply to the notice so that the matter could be decided on merits. The Court accepted that a further opportunity should be given and directed the petitioner to file a reply within 30 days, after which the respondent was to pass an appropriate order in accordance with law. Liberty was also reserved to work out the remedy under Section 128A if available.

Conclusion: The petitioner was granted an opportunity to contest the assessment afresh, and the matter was sent back for consideration on merits; the request for interference was therefore accepted to that extent.

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