https://www.taxtmi.com/caselaws?id=283828 An appellate authority exercising judicial or quasi-judicial power affecting civil rights must observe natural justice unless expressly excluded, so a person whose substantive position is to be altered must be heard before adverse evidence is taken or a contrary finding is recorded. Under the income-tax scheme discussed, notice and inquiry were required before a partition finding could be displaced, and the appellate authority could not validly reverse the assessment of a family member as an individual without hearing him. An order made behind the affected party's back was treated as invalid in law, and the assessment founded on that order could not stand. en-us Thu, 16 Mar 1950 00:00:00 +0530 Wed, 16 Oct 2019 10:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283828 An appellate authority exercising judicial or quasi-judicial power affecting civil rights must observe natural justice unless expressly excluded, so a person whose substantive position is to be altered must be heard before adverse evidence is taken or a contrary finding is recorded. Under the income-tax scheme discussed, notice and inquiry were required before a partition finding could be displaced, and the appellate authority could not validly reverse the assessment of a family member as an individual without hearing him. An order made behind the affected party's back was treated as invalid in law, and the assessment founded on that order could not stand. Case-Laws Income Tax Thu, 16 Mar 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283828