Assessment Order Annulled: Court Cites Natural Justice Violations Due to Lack of Genuine Hearing Opportunity for Petitioner.

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....Validity of Ex-parte assessment order passed u/s 144B - The High Court acknowledged the petitioner's arguments and found gross violations of essential principles of natural justice by the assessing authority. It noted that no real opportunity of hearing was granted to the petitioner, and the order was passed without conducting any proceedings involving them. Therefore, the Court set aside the assessment order. - The Court directed the petitioner to treat the order as a final show-cause notice and submit their reply within one week. If the Assessing Officer accepts the petitioner's explanation, the consequential order may be passed without fixing any further date for hearing.....