Petitioner had challenged assessment order on ground of violation of principle of natural justice by department by not giving adequate and effective opportunity of hearing to petitioner. Dismissing the petition the Court held that from record that series of adjournments were granted on prayer of petitioner from time-to-time and petitioner did not comply with many notices and sometime in response to some of notices it had furnished material evidence and documents in support of its case before Assessing Officer and, thus, sufficient opportunities of hearing were given to petitioner hence there was   no violation of principles of natural justice. Petition was dismissed.