Natural justice in assessment proceedings led to setting aside the order and remand for a fresh personal hearing.

Denial of a meaningful opportunity to file documents and obtain a personal hearing was treated as a violation of natural justice. The petitioner had sought additional time to submit voluminous records and asked for a further hearing, but the assessment order was passed without considering that request. The Madras HC set aside the impugned order and remanded the matter for fresh adjudication after granting a personal hearing.

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Issues: Whether the assessment order could be sustained when the petitioner was not given a sufficient opportunity to file documents and seek a personal hearing.

Analysis: The petitioner had sought additional time to file voluminous documents and for a further hearing. The impugned order was passed without considering that request. In these circumstances, the denial of a meaningful opportunity of hearing was treated as a violation warranting interference.

Conclusion: The impugned order was set aside and the matter was remanded for fresh adjudication after granting the petitioner an opportunity of personal hearing.

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