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    <title>2016 (1) TMI 279 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court quashed the exparte assessment order dated 12.6.2015, finding that it violated natural justice principles by not providing the petitioner with copies of impounded documents within the statutory period. The court emphasized the importance of affording the petitioner an opportunity to review the documents before explaining them. The matter was remitted back to the assessing authority for a fresh order in accordance with the law, with directions for the officer to provide copies of the impounded documents to the petitioner for a fair decision-making process.</description>
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      <description>The court quashed the exparte assessment order dated 12.6.2015, finding that it violated natural justice principles by not providing the petitioner with copies of impounded documents within the statutory period. The court emphasized the importance of affording the petitioner an opportunity to review the documents before explaining them. The matter was remitted back to the assessing authority for a fresh order in accordance with the law, with directions for the officer to provide copies of the impounded documents to the petitioner for a fair decision-making process.</description>
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