Assessment Order Quashed for Procedural Errors; Case Sent Back for Reconsideration Due to Natural Justice Breach.

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....Validity of assessment order - replies submitted by the petitioner and the documents provided by the petitioner were not taken into consideration - principles of natural justice - The High court quashes the assessment order dated 31.12.2023 due to procedural irregularities and failure to consider the petitioner's submissions adequately. - Matter restored back for reconsideration.....