High Court Sets Aside Order Issued Without Pre-Assessment Notice, Citing Natural Justice and Section 153 Violations.

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....Principles of Natural Justice - assessment order is not preceded by a pre-assessment notice or show cause notice - Service by indirect methods, such as publication and affixture (S.153 (1) (d) and (e) must be only after service by direct means set out in Section 153(1)(a),(b) and (c) have been attempted and established to have failed. - The impugned order has been passed in violation of the principles of natural justice, the same is set aside - HC....