The court emphasized the importance of assessment by a competent authority and granted the department the liberty to rectify the assessment by issuing fresh notices.

1. - The order of the assessing authority has been set aside by the Deputy Commissioner (Appeals) as also the Rajasthan Tax Board only on the ground that the assessment order has been passed by an authority not competent to do so. Though the Deputy Commissioner (Appeals) transferred the matter back for a fresh assessment to the competent authority, however, the above directions by the Deputy Commissioner (Appeals) have been set aside by the Tax Board on the ground that the appellate authority had no powers or justification to transfer such matters.

2. After having considered entire facts and circumstances, since the assessment order has been set aside only on the ground that the same has been passed by an incompetent authority, the liberty should have been given by the Tax Board to the department for issuing fresh notices in accordance with law to the party for the relevant year if the department so chooses.

3. Accordingly, the revision petition is disposed of with liberty to the department to issue fresh notices to the respondent for the assessment of the year in question by a competent authority in accordance with law, however, the respondent is always free to raise legal objections including the issue of limitation if any such notice is now issued by the authority concerned.Revision Disposed of as above.

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