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Section 143 of the Income-tax Act, 1961 - Assessment - General - Assessment years 2003-04 and 2004-05 - Assessing Officer processed assessee's returns of income under section 143(1) - However, thereafter, he issued a notice under section 148 seeking to reassess income - Assessee challenged said notice in writ petition wherein High Court gave oral directions to department not to proceed with assessment pending disposal of assessee's interim applications for stay - However, Assessing Officer completed impugned assessments without affording assessee a personal hearing - Whether, on facts, impugned order suffered from legal infirmity and, therefore, was liable to be set aside - Held, yes [Matter remanded for fresh assessment] FACTS For the relevant assessment years, the Assessing Officer processed the assessee's returns of income under section 143(1). However, thereafter, he issued a notice under section 148 seeking to reassess the income. The assessee filed writ petition challenging the said notice. The High Court gave an oral instruction to the department to keep the assessment pending till the disposal of the interim applications filed by the assessee for stay. Nevertheless the Assessing Officer completed the assessment even without issuing a notice of hearing to the assessee. On writ : HELD A perusal of the records revealed that the assessee had the intention to attend the hearing. However, there was no oral or written notice for it to appear for enquiry after 11-10-2007, the last date of the oral order and in the absence of the assessee, the Assessing Officer had passed orders without giving an opportunity of hearing to it. [Para 18] There was an oral direction not to proceed with the enquiry and after that period there was no notice of hearing and the Assessing Officer had proceeded in conducting the enquiry without affording an opportunity to the assessee. Therefore, the impugned order suffered from legal infirmity and could not be sustained. Therefore, the impugned order was to be set aside and the matter was to be remanded to the Assessing Officer for fresh assessment after affording an opportunity of hearing to the assessee. [Para 19] CASE REVIEW State of…

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