Principles of natural justice require a personal hearing before adverse assessment orders are passed.

Denial of personal hearing before passing the assessment orders breached the principles of natural justice, as the petitioner was deprived of an effective opportunity to be heard. The Madras HC held that this procedural lapse warranted interference, set aside the impugned orders, and remitted the matter to the original authority for fresh consideration on merits after granting an opportunity to file objections and make submissions.

---

---

Issues: Whether the impugned assessment orders were liable to be set aside for denial of opportunity of personal hearing and violation of principles of natural justice.

Analysis: The petitioner was found to have been deprived of an opportunity to be heard before the orders were passed. The denial of personal hearing constituted a breach of the principles of natural justice, warranting interference with the impugned orders. The matter was therefore remitted to the original authority for fresh consideration after granting an opportunity to file objections and make submissions.

Conclusion: The impugned orders were set aside and the matter was remitted to the original authority for fresh orders on merits after affording the petitioner an opportunity of personal hearing.

---