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    <title>2021 (4) TMI 1335 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The petitioner challenged an assessment order due to the non-supply of a retesting report. The respondent agreed to provide the report to avoid delays and allowed the petitioner to cross-examine the expert. Both parties agreed to expedite the process. The court set aside the order, directing the respondent to provide the report. The case emphasized procedural fairness and the importance of providing necessary documents in assessment proceedings. The court&#039;s intervention ensured a fair opportunity for cross-examination, highlighting the significance of upholding natural justice principles in administrative actions.</description>
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      <description>The petitioner challenged an assessment order due to the non-supply of a retesting report. The respondent agreed to provide the report to avoid delays and allowed the petitioner to cross-examine the expert. Both parties agreed to expedite the process. The court set aside the order, directing the respondent to provide the report. The case emphasized procedural fairness and the importance of providing necessary documents in assessment proceedings. The court&#039;s intervention ensured a fair opportunity for cross-examination, highlighting the significance of upholding natural justice principles in administrative actions.</description>
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