https://www.taxtmi.com/caselaws?id=185076 Where the Income-tax Officer proposes to assess a return as incorrect or incomplete, service of notice under section 23(2) is treated as mandatory because it gives the assessee the statutory opportunity to produce evidence in support of the return. Prior informal examination of accounts, even where the assessee's servants were present and no further evidence was requested, does not amount to compliance with that requirement or to waiver of notice. The absence of the notice was held to prejudice the assessee and invalidate the assessment, so the reference was answered in favour of the assessee and the matter remitted for fresh disposal in accordance with law. en-us Mon, 26 Jan 1925 00:00:00 +0530 Fri, 29 Jul 2016 18:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185076 Where the Income-tax Officer proposes to assess a return as incorrect or incomplete, service of notice under section 23(2) is treated as mandatory because it gives the assessee the statutory opportunity to produce evidence in support of the return. Prior informal examination of accounts, even where the assessee's servants were present and no further evidence was requested, does not amount to compliance with that requirement or to waiver of notice. The absence of the notice was held to prejudice the assessee and invalidate the assessment, so the reference was answered in favour of the assessee and the matter remitted for fresh disposal in accordance with law. Case-Laws Income Tax Mon, 26 Jan 1925 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185076