https://www.taxtmi.com/caselaws?id=187561 An ex parte reassessment cannot be sustained unless the hearing notice is duly served in the manner required by law. The assessee's affidavit denying tender or refusal of the notice remained uncontroverted, and there was no reliable material to disbelieve it. The Court held that the First Appellate Authority should not have rejected the service objection, especially because the Assessing Authority did not send notice by registered post to the firm's recorded address before proceeding ex parte. The reassessment was therefore vitiated for breach of natural justice, and the assessment orders were quashed with a direction for fresh reassessment after proper notice. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 26 Oct 2016 18:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187561 An ex parte reassessment cannot be sustained unless the hearing notice is duly served in the manner required by law. The assessee's affidavit denying tender or refusal of the notice remained uncontroverted, and there was no reliable material to disbelieve it. The Court held that the First Appellate Authority should not have rejected the service objection, especially because the Assessing Authority did not send notice by registered post to the firm's recorded address before proceeding ex parte. The reassessment was therefore vitiated for breach of natural justice, and the assessment orders were quashed with a direction for fresh reassessment after proper notice. Case-Laws VAT and Sales Tax Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187561