Opportunity to respond to show-cause notices restored as tax demand and time-barred appellate orders were set aside

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....Assessment orders passed without the taxpayer's replies to show-cause notices were set aside after the High Court accepted that bona fide reasons, unavoidable circumstances and sufficient cause had prevented participation. Applying a justice-oriented approach, the Court also set aside the consequential appellate order that had rejected the appeals as time-barred. Subject to costs, the proceedings were remitted to the assessing authority from the stage of filing replies, with directions to allow submission of documents and provide a sufficient and reasonable hearing before fresh adjudication.....