1971 (8) TMI 73 - HC - Income Tax

Petitioner is an assessee under the Mysore Agricultural Income-tax Act, 1957 - respondent issued a notice to the petitioner under section 18(2) requiring him to submit his return of income - but the petitioner did not file any return. Thereafter, the respondent issued a proposition notice under section 19(4) and assessment was made accordingly at a higher figure than that noted in the proposition notice held that such assessment order is bad

Summary

The High Court of Karnataka ruled in favor of the petitioner, finding that the assessment order violated the rules of natural justice. The court quashed the assessment order dated November 29, 1969, and allowed the petitioner to submit a fresh assessment in accordance with the law.