https://www.taxtmi.com/caselaws?id=5997 An assessment made without giving the assessee a proper and reasonable opportunity of hearing is invalid, because compliance with natural justice goes to the root of the assessment order. Later production of evidence before the first appellate authority or the Tribunal does not cure that defect. The assessment order and the appellate orders were set aside, and the matter was remanded to the assessing authority for fresh consideration after affording the assessee a proper opportunity to present its case. en-us Tue, 27 Feb 2001 00:00:00 +0530 Mon, 06 Oct 2025 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5997 An assessment made without giving the assessee a proper and reasonable opportunity of hearing is invalid, because compliance with natural justice goes to the root of the assessment order. Later production of evidence before the first appellate authority or the Tribunal does not cure that defect. The assessment order and the appellate orders were set aside, and the matter was remanded to the assessing authority for fresh consideration after affording the assessee a proper opportunity to present its case. Case-Laws Income Tax Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5997