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2022 (8) TMI 1230 - CALCUTTA HIGH COURTValidity of assessment - violation of principle of natural justice by depriving her right to participate in the proceeding by receiving notices from time to time - HELD THAT:- The interest of justice will be sub-served if the impugned assessment order dated 15th April, 2021 and subsequent penalty proceeding are set aside and the matter is remanded back to the assessing officer concerned to pass a fresh assessment order in accordance with law and by complying with the formalities required to be observed before passing the final assessment order. All notices required to be served under the law shall be served upon the chartered accountant of the petitioner’s at his official registered e-mail address. No unnecessary adjournment should be granted to the petitioner and assessment order should be completed expeditiously.
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