https://www.taxtmi.com/caselaws?id=105251 Where an ex parte assessment is set aside for want of notice and breach of natural justice, the appellate authority may direct the assessing officer to redo the matter de novo on merits. The text states that once the absence of notice is established, the appellate forum is competent to annul the assessment and require a fresh decision, rather than treating the defect as merely factual. The contrary view taken by the Tribunal was held erroneous, and the High Court should not have treated the issue as only one of fact. en-us Fri, 03 Mar 2000 00:00:00 +0530 Tue, 24 Jun 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105251 Where an ex parte assessment is set aside for want of notice and breach of natural justice, the appellate authority may direct the assessing officer to redo the matter de novo on merits. The text states that once the absence of notice is established, the appellate forum is competent to annul the assessment and require a fresh decision, rather than treating the defect as merely factual. The contrary view taken by the Tribunal was held erroneous, and the High Court should not have treated the issue as only one of fact. Case-Laws VAT and Sales Tax Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105251