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    <description>Delayed supply of requested documents after the hearing concluded, without any further opportunity to respond before the impugned order, was treated as a denial of an effective and meaningful hearing. The fair hearing requirement was therefore breached because the assessee could not meet the case against it on the basis of the material relied upon. The assessment order and appellate order were set aside, and the matter was restored for fresh adjudication after granting an opportunity of hearing.</description>
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      <description>Delayed supply of requested documents after the hearing concluded, without any further opportunity to respond before the impugned order, was treated as a denial of an effective and meaningful hearing. The fair hearing requirement was therefore breached because the assessee could not meet the case against it on the basis of the material relied upon. The assessment order and appellate order were set aside, and the matter was restored for fresh adjudication after granting an opportunity of hearing.</description>
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