https://www.taxtmi.com/caselaws?id=220981 A tax assessment made without an effective opportunity to object to the pre-assessment notice was held unsustainable on natural justice grounds. Although service of the notice by registered post and its return with the endorsement "absent intimation" was not faulted, the assessee had not been able to file objections or contradict the allegations before the assessment was finalised. Fairness therefore required a fresh opportunity to respond before any reassessment. The assessment order was set aside and the matter remitted for fresh notice, objections, hearing, and assessment. en-us Mon, 28 Jan 2013 00:00:00 +0530 Fri, 15 Feb 2013 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220981 A tax assessment made without an effective opportunity to object to the pre-assessment notice was held unsustainable on natural justice grounds. Although service of the notice by registered post and its return with the endorsement "absent intimation" was not faulted, the assessee had not been able to file objections or contradict the allegations before the assessment was finalised. Fairness therefore required a fresh opportunity to respond before any reassessment. The assessment order was set aside and the matter remitted for fresh notice, objections, hearing, and assessment. Case-Laws VAT and Sales Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220981