https://www.taxtmi.com/caselaws?id=18149 A rectification order passed without the mandatory notice and opportunity of hearing under the Assam Agricultural Income-tax Act, 1939 was rightly set aside, but the appellate authority could not issue a blanket direction for fresh proceedings. Such a directive could not confer jurisdiction on the assessing authority where none existed, and the legality of any fresh assessment had to be tested independently under law, including limitation. The direction for fresh proceedings was therefore invalid, and the questions were answered in favour of the assessee. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 29 Sep 2009 11:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18149 A rectification order passed without the mandatory notice and opportunity of hearing under the Assam Agricultural Income-tax Act, 1939 was rightly set aside, but the appellate authority could not issue a blanket direction for fresh proceedings. Such a directive could not confer jurisdiction on the assessing authority where none existed, and the legality of any fresh assessment had to be tested independently under law, including limitation. The direction for fresh proceedings was therefore invalid, and the questions were answered in favour of the assessee. Case-Laws Income Tax Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18149