The high-pitched assessment was made without providing an effective opportunity of hearing. On writ the   Court held that the right of a man to have a fair opportunity is a fundamental right in any legal system. The rules of natural justice are flexible to adapt to situations and circumstances to advance the cause of justice. The rules of natural justice must depend on the circumstances of each case, the set of facts that surround each situation, the nature of the inquiry, the rules that govern the procedure and even the subject matter dealt with, apart from the prejudice that could be caused to either side. On facts an effective opportunity of hearing could not be availed of by the assessee in its full sense and therefore there had been a violation of the principles of natural justice while issuing the order of assessment. The order of assessment was not valid Order was set aside. Followed UOI v. Jesus Sales Corporation (1996) 4 SCC 69. (AY. 2017-18, 2018-19)