Court Invalidates Assessment Order Due to Natural Justice Violation; Petitioner Unaware of Notices, Unable to Respond.

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....The petitioner did not receive any of the notices said to be sent by the 2nd respondent and therefore, they had no occasion to submit their explanation/objection. So also, they had no occasion to submit their case personally. Consequently, the principles of natural justice are violated in the instant case. Therefore, the impugned assessment order is liable to be set aside - HC....