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    <description>The HC partially allowed the writ petition, emphasizing the necessity of an opportunity for a hearing to uphold natural justice principles. The assessment order remained valid, as the petitioner had chances to respond. However, the revisional order under Section 264 was set aside due to the absence of a hearing, and the matter was remanded for a fresh order with a single hearing opportunity for the petitioner. Failure to utilize this opportunity would preclude further chances.</description>
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      <description>The HC partially allowed the writ petition, emphasizing the necessity of an opportunity for a hearing to uphold natural justice principles. The assessment order remained valid, as the petitioner had chances to respond. However, the revisional order under Section 264 was set aside due to the absence of a hearing, and the matter was remanded for a fresh order with a single hearing opportunity for the petitioner. Failure to utilize this opportunity would preclude further chances.</description>
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