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    <description>Failure to serve the show-cause notice preceding assessment, coupled with non-service of the assessment order, violates the principles of natural justice. Where notices cannot be served at the principal place of business and the assessment order sent by registered post is returned undelivered, the assessee is not treated as having received the relevant proceedings. The assessment therefore requires fresh adjudication after proper notice is given to the assessee.</description>
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      <description>Failure to serve the show-cause notice preceding assessment, coupled with non-service of the assessment order, violates the principles of natural justice. Where notices cannot be served at the principal place of business and the assessment order sent by registered post is returned undelivered, the assessee is not treated as having received the relevant proceedings. The assessment therefore requires fresh adjudication after proper notice is given to the assessee.</description>
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