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An order passed by a successor officer without the benefit of...

Natural justice breached where one officer heard the matter and another decided it; writ relief remained available despite alternative remedy.

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Indian Laws May 25, 2026 Case Laws HC
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.

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Acts Income Tax