https://www.taxtmi.com/caselaws?id=66460 An ex parte income-tax assessment made without service of notice under section 143(2) may be set aside for fresh assessment after due notice and hearing, because the defect breaches audi alteram partem but does not necessarily destroy the assessing authority's jurisdiction. The proper consequence depends on the facts, and outright annulment is not the only available course. Where the assessment is remitted for de novo consideration, isolated findings on quantum and registration should not be retained, as the assessee must be allowed to contest all issues afresh in the renewed proceedings. en-us Tue, 07 Aug 1984 00:00:00 +0530 Thu, 24 Feb 2011 18:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66460 An ex parte income-tax assessment made without service of notice under section 143(2) may be set aside for fresh assessment after due notice and hearing, because the defect breaches audi alteram partem but does not necessarily destroy the assessing authority's jurisdiction. The proper consequence depends on the facts, and outright annulment is not the only available course. Where the assessment is remitted for de novo consideration, isolated findings on quantum and registration should not be retained, as the assessee must be allowed to contest all issues afresh in the renewed proceedings. Case-Laws Income Tax Tue, 07 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66460