https://www.taxtmi.com/caselaws?id=7739 A best judgment assessment under the Mysore Agricultural Income-tax Act, 1957 was unsustainable where the assessee had not been served with the statutory notice required before the demand notice, and the mandatory opportunity to explain or show cause under section 19(4) was not afforded. The record also did not show any proposition notice preceding the assessment. As compliance with the notice and hearing requirements was absent, the assessment could not be treated as validly made under the statutory scheme, and the consequential notice of demand was quashed. en-us Thu, 08 Jan 1970 00:00:00 +0530 Wed, 18 Mar 2009 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7739 A best judgment assessment under the Mysore Agricultural Income-tax Act, 1957 was unsustainable where the assessee had not been served with the statutory notice required before the demand notice, and the mandatory opportunity to explain or show cause under section 19(4) was not afforded. The record also did not show any proposition notice preceding the assessment. As compliance with the notice and hearing requirements was absent, the assessment could not be treated as validly made under the statutory scheme, and the consequential notice of demand was quashed. Case-Laws Income Tax Thu, 08 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7739