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.
The HC quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of principles of natural justice. The court held that only one operative assessment order can subsist for the same assessment period. A subsequent assessment order dated 12.07.2024, passed after affording opportunity of personal hearing and considering material produced, was deemed valid and tenable. The court emphasized that decisions made after hearing are more authoritative than default decisions, and taxpayers must have opportunity to present their case. The writ petition was disposed of by quashing the ex-parte order while upholding the order passed on merits.
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