JUDGMENT : Anil R. Dave, J. Leave granted. 2. It is a fact that the assessee was not heard when the impugned judgment was delivered. We note the fact that even the review petition filed by the appellant before the High Court was also rejected. 3. In the circumstances, the impugned judgment is set aside and the matters are remitted to the High Court for hearing afresh. 4. The civil appeals are disposed of as allowed. Pending application, if any, shall stand disposed of. There shall be no order as to costs.