https://www.taxtmi.com/caselaws?id=7271 An assessee cannot directly challenge the validity of an ex parte assessment made under section 23(4) on the ground of defective service of notice under section 34 in an appeal under section 30. The proper statutory course is first to invoke section 27 to seek cancellation of the ex parte assessment; only after that remedy is pursued and refused can appellate relief be considered. A notice-service defect, even if assumed, does not by itself permit bypassing section 27 or make the assessment appealable on that point. en-us Wed, 03 Apr 1968 00:00:00 +0530 Mon, 16 Feb 2009 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7271 An assessee cannot directly challenge the validity of an ex parte assessment made under section 23(4) on the ground of defective service of notice under section 34 in an appeal under section 30. The proper statutory course is first to invoke section 27 to seek cancellation of the ex parte assessment; only after that remedy is pursued and refused can appellate relief be considered. A notice-service defect, even if assumed, does not by itself permit bypassing section 27 or make the assessment appealable on that point. Case-Laws Income Tax Wed, 03 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7271