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    <title>2025 (4) TMI 1718 - ALLAHABAD HIGH COURT</title>
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    <description>The HC held that the impugned assessment orders violated principles of natural justice because the petitioner was not afforded any personal hearing: the notice dated 05.11.2020 recorded &quot;N.A.&quot; for date, time and venue of personal hearing. Relying on established precedent requiring an opportunity of personal hearing before adverse assessment, the Court set aside the impugned orders and allowed the petition, directing that proceedings comply with the requirement to afford the petitioner a hearing before any fresh adverse action.</description>
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      <description>The HC held that the impugned assessment orders violated principles of natural justice because the petitioner was not afforded any personal hearing: the notice dated 05.11.2020 recorded &quot;N.A.&quot; for date, time and venue of personal hearing. Relying on established precedent requiring an opportunity of personal hearing before adverse assessment, the Court set aside the impugned orders and allowed the petition, directing that proceedings comply with the requirement to afford the petitioner a hearing before any fresh adverse action.</description>
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