https://www.taxtmi.com/caselaws?id=7756 A best judgment assessment under section 19(4) of the Mysore Agricultural Income-tax Act, 1957 requires the assessing authority to disclose the proposed basis of assessment and give the assessee a reasonable opportunity to show cause before the assessment is made. Where the record shows that no such hearing opportunity was afforded, the assessment cannot be sustained. The assessment order and the demand notices issued pursuant to it were quashed for breach of the statutory requirement of fair hearing under the second proviso to section 19(4). en-us Mon, 15 Dec 1969 00:00:00 +0530 Wed, 18 Mar 2009 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7756 A best judgment assessment under section 19(4) of the Mysore Agricultural Income-tax Act, 1957 requires the assessing authority to disclose the proposed basis of assessment and give the assessee a reasonable opportunity to show cause before the assessment is made. Where the record shows that no such hearing opportunity was afforded, the assessment cannot be sustained. The assessment order and the demand notices issued pursuant to it were quashed for breach of the statutory requirement of fair hearing under the second proviso to section 19(4). Case-Laws Income Tax Mon, 15 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7756