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    <description>HC found the assessment order invalid due to breach of natural justice. The respondent failed to consider the petitioner&#039;s reply and supporting documents, and did not provide a personal hearing as mandated by statutory provisions. HC set aside the order, directing the respondent to reconsider the matter, provide a personal hearing, and issue a fresh order within two months.</description>
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      <description>HC found the assessment order invalid due to breach of natural justice. The respondent failed to consider the petitioner&#039;s reply and supporting documents, and did not provide a personal hearing as mandated by statutory provisions. HC set aside the order, directing the respondent to reconsider the matter, provide a personal hearing, and issue a fresh order within two months.</description>
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