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    <description>The High Court remanded the case back to the Assessing Authority due to the rejection of appeals based on statutory limitations despite valid reasons for delay and violation of natural justice principles in passing assessment orders without a hearing. The Court emphasized the importance of ensuring compliance with natural justice principles and proper service of show cause notices. The writ petitions were disposed of, setting aside the assessment orders, and remanded for fresh consideration without costs.</description>
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      <description>The High Court remanded the case back to the Assessing Authority due to the rejection of appeals based on statutory limitations despite valid reasons for delay and violation of natural justice principles in passing assessment orders without a hearing. The Court emphasized the importance of ensuring compliance with natural justice principles and proper service of show cause notices. The writ petitions were disposed of, setting aside the assessment orders, and remanded for fresh consideration without costs.</description>
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