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2017 (8) TMI 1395 - PUNJAB & HARYANA HIGH COURTPrinciples of Natural Justice - case of petitioner is that the petitioner was never served any SCN as to why the assessment should not be finalized - Held that:- As per Section 122A of CA, an opportunity of hearing to a party in a proceeding is required to be given before passing the order. If sufficient cause is shown at any stage of the proceeding, the adjudicating authority may grant more time to the party for reasons to be recorded in writing. In the present case, neither any show cause notice under the provisions of the Act was issued nor any opportunity of hearing was given to the petitioner before passing the impugned order, resulting in violation of principles of natural justice - Identical issue has been decided by this Court in R.V. General Trading v. Union of India, [2016 (9) TMI 673 - PUNJAB & HARYANA HIGH COURT], wherein in the absence of affording an appropriate opportunity of hearing, the impugned order was set aside and the matter was remitted back to the competent authority for fresh consideration - appeal allowed by way of remand.
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