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2020 (1) TMI 35 - KARNATAKA HIGH COURTPrinciples of Natural Justice - Validity of reassessment order - ex-parte order - exparte re-assessment order was passed without providing an opportunity of hearing to the petitioner - rectification application was filed seeking rectification of the order, which was rejected - HELD THAT:- This Court is of the considered opinion that before passing of the exparte assessment order, the petitioner ought to have been heard in the matter albeit no objections filed to the proposals made in the notice dated 28.10.2019. Keeping in mind the principles of natural justice, this Court deems it appropriate to set aside the impugned ex-parte re-assessment order, rectification order and the demand notice and remand the matter to the respondent No.3 – Assessing Authority to re-do the assessment after providing an opportunity of hearing to the petitioner - petition allowed by way of remand.
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