https://www.taxtmi.com/caselaws?id=155180 A revisional order enhancing an assessment is invalid if passed without prior notice and an opportunity to show cause, because Section 20(4) and natural justice require notice before any enhancement; the earlier-year reassessment proceedings were quashed. For the later assessment year, writ relief was declined because an effective statutory appeal lay against the assessment order; the assessee was left to pursue that appellate remedy, with any timely appeal to be entertained without objection on limitation. en-us Wed, 18 Nov 1987 00:00:00 +0530 Mon, 02 Sep 2013 11:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155180 A revisional order enhancing an assessment is invalid if passed without prior notice and an opportunity to show cause, because Section 20(4) and natural justice require notice before any enhancement; the earlier-year reassessment proceedings were quashed. For the later assessment year, writ relief was declined because an effective statutory appeal lay against the assessment order; the assessee was left to pursue that appellate remedy, with any timely appeal to be entertained without objection on limitation. Case-Laws VAT and Sales Tax Wed, 18 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155180