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    <title>1989 (5) TMI 44 - KERALA High Court</title>
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    <description>An assessment finalised before the expiry of the period granted for filing objections was without jurisdiction and offended natural justice, because the assessee was denied the full opportunity to respond to the pre-assessment notice. The authority acted on a mistaken calculation of the objection deadline and completed the best judgment assessment while time still remained for objections. The premature order could not be sustained, and the assessment was held illegal and void, with the order quashed in favour of the assessee.</description>
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      <description>An assessment finalised before the expiry of the period granted for filing objections was without jurisdiction and offended natural justice, because the assessee was denied the full opportunity to respond to the pre-assessment notice. The authority acted on a mistaken calculation of the objection deadline and completed the best judgment assessment while time still remained for objections. The premature order could not be sustained, and the assessment was held illegal and void, with the order quashed in favour of the assessee.</description>
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