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    <title>2017 (3) TMI 440 - KERALA HIGH COURT</title>
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    <description>The court invalidated the assessment order due to the petitioner being denied a proper hearing opportunity, which violated principles of natural justice. The court emphasized the importance of providing a hearing opportunity even without a specific request to prevent legal challenges. The judgment set aside the assessment order without commenting on its merits, directing the petitioner to appear for a hearing. Similar cases faced the same issue, leading to the invalidation of assessment orders. The court highlighted the significance of procedural fairness and adherence to natural justice principles in assessment proceedings, ultimately ruling in favor of the petitioners.</description>
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      <description>The court invalidated the assessment order due to the petitioner being denied a proper hearing opportunity, which violated principles of natural justice. The court emphasized the importance of providing a hearing opportunity even without a specific request to prevent legal challenges. The judgment set aside the assessment order without commenting on its merits, directing the petitioner to appear for a hearing. Similar cases faced the same issue, leading to the invalidation of assessment orders. The court highlighted the significance of procedural fairness and adherence to natural justice principles in assessment proceedings, ultimately ruling in favor of the petitioners.</description>
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