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2021 (12) TMI 1450 - PUNJAB AND HARYANA HIGH COURTPrinciples of natural justice - no opportunity of hearing was granted after the issuance of Show Cause Notice - appealable order - HELD THAT:- It is not deemed appropriate to non- suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since, the order on merits are not set aside, but it is only directed that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner. The Assessing Officer is directed to pass a fresh speaking order after hearing the petitioner in accordance with law. For this purpose, parties through counsel are directed to appear before the Assessing Officer on 30.12.2021 or on any other date when the Assessing Officer may require their presence - the petition is allowed and impugned order is set aside.
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