https://www.taxtmi.com/caselaws?id=20147 A statutory assessment made on the same day as receipt of extensive objections, without a personal hearing or meaningful consideration, was held to breach the requirement of a real and effective opportunity of being heard. The assessment was therefore invalid for violation of natural justice and was quashed. The existence of an alternative statutory appeal did not bar writ relief because that rule is not absolute; where the assessment is made in undue haste and is tainted by denial of hearing, the writ court may intervene. The refusal to exercise writ jurisdiction was therefore unsustainable, and the matter was left open for fresh assessment after proper opportunity. en-us Fri, 08 Jan 1993 00:00:00 +0530 Tue, 15 Oct 2013 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20147 A statutory assessment made on the same day as receipt of extensive objections, without a personal hearing or meaningful consideration, was held to breach the requirement of a real and effective opportunity of being heard. The assessment was therefore invalid for violation of natural justice and was quashed. The existence of an alternative statutory appeal did not bar writ relief because that rule is not absolute; where the assessment is made in undue haste and is tainted by denial of hearing, the writ court may intervene. The refusal to exercise writ jurisdiction was therefore unsustainable, and the matter was left open for fresh assessment after proper opportunity. Case-Laws Income Tax Fri, 08 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20147