Unfair tax assessment quashed for denying reasonable response time to assessee, violating natural justice principles.

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but assessing officer granted only four days, breaching prescribed procedure. This arbitrary exercise of jurisdiction by not following due process resulted in denial of fair and reasonable opportunity to assessee, causing prejudice. High Court held such approach violative of principles of natural justice and quashed assessment order in favor of assessee. .....

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