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2019 (3) TMI 442 - KERALA HIGH COURTPrinciples of natural justice - the assessing authority was not satisfied with the petitioner's Ext.P2 reply, went ahead, and rendered the Ext.P3 assessment order - Held that:- As the record bears out, the assessing authority remained unconvinced of the petitioner's Ext.P2 reply. So he rendered the Ext.P3 assessment order-but without providing an opportunity of hearing to the petitioner - True, the petitioner may not have the luxury of insisting on producing additional material only as a condition subsequent to the assessing authority's dissatisfaction about the reply. But the assessee must have an opportunity of hearing and it was asked for. The petitioner has been denied an effective opportunity of hearing - the Ext.P3 is set aside and matter remanded to the assessing authority for fresh adjudication.
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