Rajinikanth's legal team contended that the assessment order was issued without following due process and that the actor was not given a chance to respond to the allegations made by the IT department. The team highlighted procedural lapses in the assessment proceedings and argued that the AO was arbitrary and unlawful. Rajinikanth's counsel emphasized the need for transparency and fairness in tax assessments and urged the court to intervene in the matter. The actor's legal representatives are confident that the court will uphold the principles of natural justice and provide relief to Rajinikanth.