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<h1>Karnataka High Court Quashes Assessment Orders for Lack of Opportunity</h1> <h3>Mallappa Kallappa Ugare Versus Agricultural Income-Tax Officer, Bijapur.</h3> The High Court of Karnataka allowed the writ petitions for assessment years 1966-67 and 1967-68, quashing the assessment orders due to lack of opportunity ... 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 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.