1969 (12) TMI 20 - HC - Income Tax

Mysore Agricultural Income Tax Act - After the death of the assessee notices of demand were issued to the assessee s son-the petitioner - Whether the petitioner ought to succeed - Held yes

Summary

The High Court of Karnataka quashed an assessment order under the Mysore Agricultural Income-tax Act, 1957, for the assessment year 1963-64. The court ruled that the Agricultural Income-tax Officer did not provide a reasonable opportunity of being heard to the assessee before making the assessment to the best of judgment. The order and notices of demand were quashed, and no costs were awarded.