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2021 (5) TMI 602 - HC - Indian LawsPrinciples of natural justice - time to file objections was given but notice was served early and assessment order was passed - HELD THAT:- Ext.P6 provided for a period of 15 days time to the assessee to file an objection. Perusal of Ext.P7 shows that Ext.P6 was served on the petitioner on 24.03.2021. Necessarily the period stipulated in Ext.P6 ought to have been provided to him, even if petitioner had evaded the notice till then. Since it has come on record through Ext.P7 itself that the petitioner was served with Ext.P6 notice, only on 24.03.2021, which contained the stipulation that he is given 15 days time, it was necessary to grant such period of time to file objections. Passing an order without complying with the period of time stipulated in Ext.P6 notice amounts to violation of natural justice. No prejudice would be caused to the revenue also, if Ext.P7 is set aside on the ground of natural justice, since an order of assessment can be passed afresh, after granting sufficient opportunity of hearing - Petition allowed by way of remand.
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