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      <description>An appellate order passed after granting only a truncated and ineffective opportunity to respond was held unsustainable because it breached natural justice. The assessee was given successive notices with less than seven days for compliance, which did not amount to a real chance to produce evidence or contest the additions. The ex parte dismissal of the first appeals was therefore set aside, and the matters were remitted for de novo adjudication with a reasonable opportunity of hearing and fresh speaking orders.</description>
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