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    <description>An assessment order is vitiated where the assessee&#039;s adjournment request and filed reply are not considered and the hearing date is not clearly intimated, because this denies a fair opportunity of hearing and breaches natural justice in faceless assessment proceedings. On those facts, the Delhi HC quashed the assessment order and the consequential demand notice, and remanded the matter for fresh assessment after granting the assessee due opportunity to respond.</description>
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