Court Invalidates Tax Assessment Order for Violating Natural Justice During Lockdown; Assessee Unaware of Proceedings.

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....Violation of principles of Natural Justice - Validity of assessment order - Office of the assessee was closed due to lockdown - While on one hand the petitioners acted in consonance / compliance with the Government order issued to prevent and contain the spread of virus, the assessing authority on the other hand fastened the petitioners with the liability to tax by passing the impugned order of assessment, behind their back. The said action on the part of the respondent authorities cannot be upheld even though the authority may have compelling reasons to do so, having regard to the limitation to make assessment getting over - HC....