HC: Confirmation of proposal in SCN on same day against 'natural-justice' principle, directs re-assessment

Madras HC holds that confirmation of proposal in Show Cause Notice (SCN) on the same day goes against the very basic principles of natural justice; Considering that petitioner/assessee was not at all given an opportunity to give their objections, observes that “an assessment cannot be made without giving an opportunity of hearing to the assessee”; Concludes that SCN confirming proposal and order impugned in writ petition cannot be sustained, and remits the matter back for...