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2022 (1) TMI 965 - KARNATAKA HIGH COURTValidity of assessment order u/s 143(3) - Violation of principles of natural justice - challenge made to the assessment order passed by respondent No.3 and the notices issued thereof - grievance of the petitioner that no reasonable opportunity was provided to furnish the reply to the notice along with the information and documents - HELD THAT:- The arguments of the learned counsel appearing for the petitoner that the objections filed by the petitoner was not considered by the Assessing Officer, appears to have some force. At this juncture, it will be beneficial to refer to the judgment of the Hon'ble Apex Court in the case of Magadh Sugar & Energy Limited [2021 (10) TMI 691 - SUPREME COURT] Similarly in the case of Vodafone India Limited [2014 (1) TMI 88 - BOMBAY HIGH COURT] while considering the show cause notice issued to the assessee giving less than 24 hours to respond to the show cause notice observed that the same is a flaw in the decision making process and therefore amenable to judicial review; it has further observed that it has been stated times without number that Justice must not only be done but also appear to have been done, the non-consideration of the petitioner's response to the notice by making it impossible to the petitoner to file its reply for the consideration of the Assessing Officer does cause prejudice to the petitioner leading to palpable injustice; thus, warranting the exercise of writ jurisdiction. Thus, without going into merits or demerits of the case, it would be suffice in restoring the proceedings to the Assessing Officer to provide reasonable opportunity of hearing to the petitioner with liberty to file additional reply, annulling the assessment order. Accordingly, we set aside the assessment order and the demand notices. The proceedings are restored to the file of the Assessing Officer for re consideration
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