https://www.taxtmi.com/caselaws?id=10097 The court ruled in favor of the Revenue, emphasizing the importance of following procedural requirements and principles of natural justice in tax assessment proceedings. The court held that while the absence of notice may affect the legality of the order, it does not render the Income-tax Officer's jurisdiction void ab initio. The correct approach would have been to provide the necessary notice before deciding on the cancellation of firm registration, rather than annulling the order and directing continuation of registration. en-us Mon, 02 Aug 2004 00:00:00 +0530 Tue, 07 Jul 2009 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10097 The court ruled in favor of the Revenue, emphasizing the importance of following procedural requirements and principles of natural justice in tax assessment proceedings. The court held that while the absence of notice may affect the legality of the order, it does not render the Income-tax Officer's jurisdiction void ab initio. The correct approach would have been to provide the necessary notice before deciding on the cancellation of firm registration, rather than annulling the order and directing continuation of registration. Case-Laws Income Tax Mon, 02 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10097