2020 (6) TMI 276

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....Soumitra Saikia For the Petitioner : DR B P Todi For the Respondent : SC, Taxes ORDER The Court proceedings have been conducted by means of creating a Virtual Court with the help of technology, so as to maintain distance between the staff, Advocates and the Presiding Judge. Heard Mr. A. Todi, learned counsel for the petitioner. Also heard Mr. B. Choudhury, learned standing counsel f....

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....submits that the impugned order of assessment is in violation of the principles of natural justice and no notice was served upon the petitioner calling upon or giving it an opportunity to present it's case and being heard in the matter. Consequently, the petitioner could not represent itself and produce the relevant books and other documents to support it's case. It is the further case of the p....