Natural justice challenge to an assessment order failed as prejudice could not be tested in writ jurisdiction.

A writ challenge to an assessment order on the ground of natural justice failed because an opportunity to defend had already been granted, and the question of prejudice was not one for examination in writ jurisdiction under Article 226. The Court held that factual and merits-based objections could be pursued before the competent appellate authority, so interference with the assessment order was declined and the writ petition was dismissed.

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Issues: Whether the assessment order warranted interference in writ jurisdiction on the ground of violation of natural justice and alleged denial of opportunity.

Analysis: The petitioner complained that time was not granted to substantiate the grievance. The Court noted that an opportunity to defend had already been granted and that the question whether any prejudice was caused could not be examined in a writ petition under Article 226 of the Constitution of India. The petitioner was left free to raise all factual and merits-based contentions before the competent appellate authority.

Conclusion: Interference with the assessment order was declined and the writ petition was dismissed.

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