Ex parte tax adjudication was set aside where the assessee had...

Ex parte tax adjudication was set aside where the assessee had not been given a reasonable opportunity of hearing and the order was not reasoned. The HC followed earlier coordinate Bench rulings, quashed the impugned orders, and remitted the matter for fresh adjudication by a proper officer other than the original officer from the stage of reply to the show-cause notice. Liberty was granted to file additional material, and the authority was directed to afford a reasonable hearing and pass a speaking order.