Allowing the petition the Court held that the principles of natural justice being an integral part of article 14 of the Constitution of India, the direct violation of the provisions in this regard is a ground for entertaining a writ petition. Where the violation of principles of natural justice is raised and interpretation of the provisions of the Act is imminent, it is necessary to entertain the writ petition to ascertain the nature of rights conferred to an assessee or the Assessing Officer under the provisions of the Act. While doing so, if the rights violated are patent and caused infringement of right to either of the parties, the aggrieved person is entitled to appropriate relief. In the event of glaring violation of the provisions of the Act, the High Court has to provide appropriate relief to the aggrieved person. In other words, if the point of jurisdiction or enforcement of right was directly hitting the provisions of the Income-tax Act then the High Court has to entertain a writ petition. In the event of failure, the High Court would be failing in its constitutional duty to restore the valuable right of an assessee conferred under the Income-tax Act.

An order passed rejecting the objections submitted by the assessee, merely on the ground that the assessee has not appeared on the hearing date, is infirm and  quashed. (AY. 2011-12)