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    <title>2014 (10) TMI 197 - KERALA HIGH COURT</title>
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    <description>An assessment order passed without considering the assessee&#039;s filed objections could not be sustained because the right to an effective hearing was not honoured. The High Court noted that the objections were submitted by e-mail after time was sought and granted, yet they were left unexamined in the final order. The assessment was therefore set aside and the matter remitted for fresh disposal after giving the assessee an opportunity of hearing and due consideration of the objections.</description>
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      <description>An assessment order passed without considering the assessee&#039;s filed objections could not be sustained because the right to an effective hearing was not honoured. The High Court noted that the objections were submitted by e-mail after time was sought and granted, yet they were left unexamined in the final order. The assessment was therefore set aside and the matter remitted for fresh disposal after giving the assessee an opportunity of hearing and due consideration of the objections.</description>
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