https://www.taxtmi.com/caselaws?id=14794 The court held that the assessment order for the year 1979-80 was annulled due to non-compliance with mandatory procedures, rendering it unsustainable and barred by limitation. It emphasized the importance of following prescribed procedures, distinguishing between procedural breaches and substantive rights. The court clarified that the breach in this case was procedural, not a violation of natural justice principles, and highlighted the curable nature of procedural violations in assessment proceedings. The court's decision underscored the significance of adherence to procedural requirements for fairness and legality in assessment processes. en-us Fri, 09 Jul 1999 00:00:00 +0530 Sat, 18 Jul 2009 16:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14794 The court held that the assessment order for the year 1979-80 was annulled due to non-compliance with mandatory procedures, rendering it unsustainable and barred by limitation. It emphasized the importance of following prescribed procedures, distinguishing between procedural breaches and substantive rights. The court clarified that the breach in this case was procedural, not a violation of natural justice principles, and highlighted the curable nature of procedural violations in assessment proceedings. The court's decision underscored the significance of adherence to procedural requirements for fairness and legality in assessment processes. Case-Laws Income Tax Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14794