https://www.taxtmi.com/caselaws?id=67354 Valid service of notice under section 143(2) is essential before completing a best judgment assessment, and the assessment cannot be sustained where the foundational notice was not properly issued and addressed in accordance with section 282(2)(a). The availability or dismissal of an application under section 146 does not restrict the appellate authority's power under section 251(1)(a) to set aside an assessment founded on invalid service. The assessment was therefore treated as contrary to the requirement of reasonable opportunity and natural justice, and the order directing a fresh assessment after proper notice was affirmed. en-us Thu, 02 Sep 1982 00:00:00 +0530 Thu, 10 Mar 2011 11:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67354 Valid service of notice under section 143(2) is essential before completing a best judgment assessment, and the assessment cannot be sustained where the foundational notice was not properly issued and addressed in accordance with section 282(2)(a). The availability or dismissal of an application under section 146 does not restrict the appellate authority's power under section 251(1)(a) to set aside an assessment founded on invalid service. The assessment was therefore treated as contrary to the requirement of reasonable opportunity and natural justice, and the order directing a fresh assessment after proper notice was affirmed. Case-Laws Income Tax Thu, 02 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67354