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    <title>1971 (8) TMI 73 - KARNATAKA High Court</title>
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    <description>An assessment under section 19(4) of the Mysore Agricultural Income-tax Act was quashed for breach of natural justice where the final yield adopted was far higher than the figure proposed in the proposition notice. The assessee had been invited to object only to the original proposed yield, and no rectified notice was issued before the higher yield was used in assessment. A mere oral intimation at the hearing that a higher yield might be adopted was held insufficient to satisfy fair procedure, so the final assessment could not stand.</description>
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    <pubDate>Tue, 17 Aug 1971 00:00:00 +0530</pubDate>
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      <title>1971 (8) TMI 73 - KARNATAKA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=8551</link>
      <description>An assessment under section 19(4) of the Mysore Agricultural Income-tax Act was quashed for breach of natural justice where the final yield adopted was far higher than the figure proposed in the proposition notice. The assessee had been invited to object only to the original proposed yield, and no rectified notice was issued before the higher yield was used in assessment. A mere oral intimation at the hearing that a higher yield might be adopted was held insufficient to satisfy fair procedure, so the final assessment could not stand.</description>
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      <pubDate>Tue, 17 Aug 1971 00:00:00 +0530</pubDate>
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