1973 (7) TMI 1 - HC - Income Tax

Mysore Agricultural Income Tax Act - petitioner was served with a proposition notice under section 19(4) read with section 36 of the Mysore Agricultural Income-tax Act, 1957 - When the proposition notice was issued regarding the assessee being given opportunity of being heard whether the assessment order is valid

Summary

The High Court of Karnataka allowed the writ petitions related to assessment years 1966-67 and 1967-68. The court quashed the orders of assessment dated August 17, 1971, as the assessee was not given an opportunity to be heard as required by law. The respondent was given liberty to proceed with hearing the objections after fixing a date of hearing. No costs were awarded.