Judgment: With consent, heard finally. 2. By filing this writ petition, the petitioner has challenged the order dated 24.12.2010 (Annexure P/1) and the order dated 29.04.2011 (Annexure P/2) on the ground that the petitioner has not been given adequate opportunity of hearing before passing the impugned assessment order and the revisional order. 3. It has been argued by learned counsel for the petitioner that the petitioner, if had been given adequate opportunity, would have been able to satisfy the Assessing Officer or the Revisional Authority that he along with two other persons had purchased the land in question for a sum of Rs.14,55,000/- and for which, each of them had contributed and the amount was kept in the petitioner's bank account and the payment was made to the seller as also towards the expenses through the said bank account. However, relevant material could not be placed before the Authorities; as a result, in the ex parte proceedings, the impugned orders have been passed. 4. On the other hand, Shri R.L. Jain, learned Senior Counsel for the respondents has argued that both the Authorities had given sufficient opportunities to the petitioner, which the petitioner having failed to avail, no indulgence needs to be shown. Having considered the submissions made by the learned counsel for the parties and taking into consideration the overall facts and circumstances of the case, we are of the view that in order to do the complete justice between the parties, the petitioner needs to be given one opportunity to present his case before the Revisional Authority, however, on terms. 5. We accordingly, set aside the impugned order dated 29.04.2011 (Annexure P/2) passed by the Revisional Authority by directing the Revisional Authority that in case the petitioner deposits Rs.5,000/- (rupees five thousand) towards the costs on or before 20th May, 2014, the petitioner/ his authorized representative be given an opportunity of hearing. The petitioner or his authorized representative to remain present on 20.05.2014 before the said authority with written arguments and the relevant documents. The Revisional Authority shall thereafter pass a fresh reasoned order, taking into consideration the pleas as may be raised and the material as may be placed on record by the petitioner, in accordance with law. 6. With the aforesaid, the writ petition stands disposed of. C.c. by tomorrow.