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2022 (3) TMI 928 - KERALA HIGH COURTValidity of assessment order - opportunity of hearing not provided - violation of the principles of natural justice - HELD THAT:- Admittedly, before issuing Ext.P4 order of assessment, the assessee was not given an opportunity of hearing - It is evident from a reading of the impugned order, that, the opportunity for filing written objections and for personal hearing was granted to the petitioner on the same day, i.e., 03.03.2021, which was adjourned to 10.03.2021, on which day the petitioner preferred its objections. Thus it is evident that, after filing the reply, no further opportunity of hearing was granted to the petitioner. It is evident from the circumstances of the present case that the assessee was not granted an opportunity of hearing. On 10.03.2021, the objections were filed and the same was considered and found to have no merit and is seen rejected. However, the request for personal hearing, sought for by the petitioner, was not even considered by the officer - the principles of natural justice was infringed while issuing Ext.P4. The impugned order of assessment is therefore liable to be set aside. However, the interest of justice demands that the assessing officer passes fresh orders of assessment in a time bound manner, after granting an opportunity of hearing to the petitioner. The Assessing Officer is directed to pass fresh orders after granting an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of this judgment - Petition allowed - decided in favor of petitioner.
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