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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Karnataka High Court Quashes Agricultural Income Tax Notice Due to Procedural Issues</h1> 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 procedural ... 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 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.

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