https://www.taxtmi.com/caselaws?id=8828 A rectification of a concluded assessment is invalid unless the assessee receives a meaningful notice disclosing the alleged mistake and a real opportunity to object before the order is passed. A notice that merely asserts excess depreciation, without adequate particulars of the error or a fresh hearing date after adjournment, does not satisfy the requirement of reasonable opportunity of hearing. The Karnataka HC therefore held the rectification order unsustainable and quashed it, while leaving liberty to issue a fresh notice and proceed in accordance with law after giving proper hearing. en-us Thu, 17 Aug 1972 00:00:00 +0530 Thu, 04 Jun 2009 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8828 A rectification of a concluded assessment is invalid unless the assessee receives a meaningful notice disclosing the alleged mistake and a real opportunity to object before the order is passed. A notice that merely asserts excess depreciation, without adequate particulars of the error or a fresh hearing date after adjournment, does not satisfy the requirement of reasonable opportunity of hearing. The Karnataka HC therefore held the rectification order unsustainable and quashed it, while leaving liberty to issue a fresh notice and proceed in accordance with law after giving proper hearing. Case-Laws Income Tax Thu, 17 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8828