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    <description>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.</description>
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      <description>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.</description>
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