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Issues: Whether the assessment order was vitiated for breach of the principles of natural justice on account of insufficient time to respond to the draft assessment order, non-disposal of the adjournment request, and denial of a personal hearing.
Analysis: The time granted for responding to the draft assessment order was only 2.5 days, which included a Saturday and a Sunday, though the proposed additions were substantial and the assessee sought further time. The request for adjournment was not dealt with and the final assessment order was passed directly. In these circumstances, the assessee was not afforded a fair and reasonable opportunity of being heard before the assessment was completed. The breach of natural justice justified interference in writ jurisdiction and made it inappropriate to drive the assessee to the alternate statutory remedy.
Conclusion: The assessment order was quashed and set aside, and the matter was remanded for fresh consideration from the stage of the draft assessment order with an opportunity to respond and a personal hearing. The consequential demand and penalty notices were also quashed.
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