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    <description>The Court held that principles of natural justice apply to Section 142(2A) orders, emphasizing the importance of providing an opportunity for the assessee to be heard. As no hearing was granted to the Petitioner before the order was issued, the Court ruled in favor of the Petitioner, allowing the Writ Petition and making the Rule absolute in their favor without costs.</description>
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      <description>The Court held that principles of natural justice apply to Section 142(2A) orders, emphasizing the importance of providing an opportunity for the assessee to be heard. As no hearing was granted to the Petitioner before the order was issued, the Court ruled in favor of the Petitioner, allowing the Writ Petition and making the Rule absolute in their favor without costs.</description>
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