https://www.taxtmi.com/caselaws?id=243310 An assessment made merely in compliance with a non-speaking note-sheet direction was treated as procedurally defective, because the assessee had not been given an opportunity to contest the proposed change in classification before the assessment was finalised. The proper course was to set aside that assessment and require a de novo assessment after hearing the assessee. The matter was remitted for fresh assessment with an opportunity to contest the proposed assessment and classification. en-us Thu, 03 May 2012 00:00:00 +0530 Thu, 30 Jan 2014 06:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243310 An assessment made merely in compliance with a non-speaking note-sheet direction was treated as procedurally defective, because the assessee had not been given an opportunity to contest the proposed change in classification before the assessment was finalised. The proper course was to set aside that assessment and require a de novo assessment after hearing the assessee. The matter was remitted for fresh assessment with an opportunity to contest the proposed assessment and classification. Case-Laws Customs Thu, 03 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243310