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2024 (2) TMI 938 - ORISSA HIGH COURTEx-parte order - petitioner was unable to appear and did not even file a reply to the show cause notice (SCN) - violation of principles of natural justice - HELD THAT:- The Petitioner has explained how he was suffering from Reeling of Head & Imbalance of Gait problem for which he was receiving treatment. The medical certificate has also been enclosed. This Court is of the view that the petitioner ought to be given one more chance to first reply to the SCN and then appear before the assessing authority for a fresh assessment order to be passed in accordance with law. The impugned assessment order set aside - petition allowed.
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