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    <title>2021 (9) TMI 1339 - CALCUTTA HIGH COURT</title>
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    <description>The court found that the assessment orders were passed without considering the petitioners&#039; objections, violating the principle of natural justice. The court set aside the orders and directed the authorities to address the objections before proceeding further. The decision was based solely on the procedural error, not the merits of the case. The Assessing Officer was instructed to follow the law in handling the objections, and the assessment proceedings would be determined by the outcome of the objections&#039; consideration. The writ petition was disposed of with these directions to ensure the petitioners&#039; rights were respected.</description>
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      <description>The court found that the assessment orders were passed without considering the petitioners&#039; objections, violating the principle of natural justice. The court set aside the orders and directed the authorities to address the objections before proceeding further. The decision was based solely on the procedural error, not the merits of the case. The Assessing Officer was instructed to follow the law in handling the objections, and the assessment proceedings would be determined by the outcome of the objections&#039; consideration. The writ petition was disposed of with these directions to ensure the petitioners&#039; rights were respected.</description>
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