In Brief
Novo Nordisk Pharma India Ltd challenged a High Court judgment in an income tax matter, arguing it was delivered without providing the assessee a hearing—a fundamental violation of natural justice. The Supreme Court found that even the assessee's review petition was rejected without addressing the core procedural defect. The Court held that no judgment can stand when one party is denied the opportunity to be heard. Accordingly, the impugned judgment was set aside and the matter was remitted to the High Court for a fresh hearing where both parties would receive a fair opportunity to present their case."
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