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An assessment cannot be made without giving an opportunity of hearing to the assessee, accordingly, this Writ Petition is allowed and the impugned order is set aside.

Assessment Order— Principle of Natural Justice – The petitioner is aggrieved against the order of assessment on the ground that the order was passed in violation of principles of natural justice, since the petitioner was not granted time to furnish objections to the show cause notice dated 12.12.2019. It is also contended that though the respondent has styled the proceedings dated 12.12.2019 as show cause notice, in effect, in the very notice itself, the respondent has confirmed the proposal. Therefore, it is contended that the consequential impugned proceedings is in total violation of principles of natural justice.
Held that:- The Hon’ble High Court allowed the petition and set aside impugned order. Further, remitted the matter back to the respondent for redoing the assessment once again on merits and in accordance with law within the time frame fixed by the Court.
—Sree Saravana Engineering Bhavani Private Ltd. Vs. The Assistant Commissioner (St) Bhavani. [2020] 24 TAXLOK.COM 026 (Madras)