1970 (1) TMI 6 - HC - Income Tax

Mysore Agricultural Income Tax Act - notice of demand - case of petitioner is that before issuing a notice of demand, they were not served with a notice of the assessment and also that an opportunity contemplated had not been afforded to them before making the assessment - held that assessment is not valid

Summary

The High Court of Karnataka quashed a notice of demand of agricultural income-tax issued to two brothers of a joint Hindu family due to failure to provide required assessment notices and opportunities. The court ruled that the assessment and notice of demand were not supported as proper opportunities were not given to the petitioners. The assessing authority was allowed to proceed with the assessment in accordance with the law. No costs were awarded in this case.