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    <title>Assessment Order liable to be set aside when Notice is not served physically</title>
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    <description>Assessment orders based solely on notices uploaded to a web portal without physical service can violate the principle of natural justice if the assessee is unaware of the notice and is not given an opportunity to file a reply or avail a personal hearing; in such cases the assessment should be set aside and remitted for fresh adjudication after granting the assessee a proper opportunity to be heard.</description>
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