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    <title>2022 (5) TMI 859 - DELHI HIGH COURT</title>
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    <description>The court set aside the assessment order due to the petitioner not being given an opportunity to respond within the stipulated time, violating natural justice principles. The matter was remanded back to the Assessing Officer for fresh adjudication, with the petitioner directed to file a response within two weeks. The court found that even if the respondent&#039;s arguments were accepted, the assessment order would still be set aside. The writ petition and applications were disposed of, allowing for further proceedings with all parties&#039; rights and contentions remaining open.</description>
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      <description>The court set aside the assessment order due to the petitioner not being given an opportunity to respond within the stipulated time, violating natural justice principles. The matter was remanded back to the Assessing Officer for fresh adjudication, with the petitioner directed to file a response within two weeks. The court found that even if the respondent&#039;s arguments were accepted, the assessment order would still be set aside. The writ petition and applications were disposed of, allowing for further proceedings with all parties&#039; rights and contentions remaining open.</description>
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