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    <title>1973 (7) TMI 1 - KARNATAKA High Court</title>
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    <description>A valid opportunity of hearing is mandatory before assessment under section 19(4) of the Mysore Agricultural Income-tax Act, 1957. A notice that merely calls for objections, without fixing a hearing date, does not satisfy the statutory hearing requirement. Where objections are not heard and the assessment is finalised straightaway, the assessment orders are vitiated for breach of natural justice and cannot stand.</description>
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