https://www.taxtmi.com/caselaws?id=13631 The HC allowed the writ petition, quashing the assessment order due to improper notice and violation of natural justice principles. The court found the respondent's substituted service invalid, as there was no evidence of the petitioner avoiding service. The court exercised its writ jurisdiction under Art. 226, directing a reassessment, allowing the petitioner to submit objections within four weeks. The respondent must conduct the assessment afresh, adhering to legal procedures, without the court expressing any opinion on the case's merits. No costs were imposed, and related motions were closed. en-us Wed, 08 Mar 2006 00:00:00 +0530 Sat, 16 Mar 2024 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13631 The HC allowed the writ petition, quashing the assessment order due to improper notice and violation of natural justice principles. The court found the respondent's substituted service invalid, as there was no evidence of the petitioner avoiding service. The court exercised its writ jurisdiction under Art. 226, directing a reassessment, allowing the petitioner to submit objections within four weeks. The respondent must conduct the assessment afresh, adhering to legal procedures, without the court expressing any opinion on the case's merits. No costs were imposed, and related motions were closed. Case-Laws Income Tax Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13631