https://www.taxtmi.com/caselaws?id=8725 Failure to issue the notice required for completing an income-tax assessment did not, by itself, make the assessment proceeding a nullity where the assessing authority otherwise had jurisdiction. The defect prevented completion of the assessment in the prescribed manner, but it did not require annulment under the provision governing annulment of assessments. The appellate authority was therefore entitled to set aside the assessment and direct a fresh assessment, and that course was valid because the assessment order showed some enquiry and consideration of material before completion. en-us Mon, 10 Jan 1972 00:00:00 +0530 Wed, 03 Jun 2009 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8725 Failure to issue the notice required for completing an income-tax assessment did not, by itself, make the assessment proceeding a nullity where the assessing authority otherwise had jurisdiction. The defect prevented completion of the assessment in the prescribed manner, but it did not require annulment under the provision governing annulment of assessments. The appellate authority was therefore entitled to set aside the assessment and direct a fresh assessment, and that course was valid because the assessment order showed some enquiry and consideration of material before completion. Case-Laws Income Tax Mon, 10 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8725