Assessment Order Challenged: Breach of Natural Justice as Petitioner Denied Fair Hearing Opportunity. Process Deemed Invalid.

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....Principles of natural justice - Validity of assessment order - The procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner-assessee. It is trite law when a thing is prescribed to be done in a particular manner, it must be done in that manner or not at all. - HC....