Court Remands Case for Reconsideration After Petitioner Claims Lack of Opportunity to Object to Assessment Order.

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....Validity of assessment order - When it is the categorical stand of the petitioner that they are not liable to pay the demand as claimed by the respondent, the respondent ought to have given sufficient opportunity to the petitioner to raise all objections. However, the respondent has not done so, while passing the impugned assessment orders. - Matter restored back - HC....