https://www.taxtmi.com/caselaws?id=21059 The High Court of Gujarat upheld the validity of the Commissioner's order in a wealth-tax assessment case despite lack of notice to the assessee regarding the valuation of the property "Lal Bungalow." The Court ruled that the lack of notice did not render the order void ab initio, citing Supreme Court precedents that breach of natural justice may affect legality but not jurisdiction. The Court affirmed the Tribunal's decision to remand the matter for fresh consideration, emphasizing that adequacy of opportunity only impacts the order's legality, not jurisdiction. The judgment favored the Commissioner and aligned with principles of due process in tax assessment proceedings. en-us Mon, 10 Feb 1992 00:00:00 +0530 Thu, 19 Nov 2009 17:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21059 The High Court of Gujarat upheld the validity of the Commissioner's order in a wealth-tax assessment case despite lack of notice to the assessee regarding the valuation of the property "Lal Bungalow." The Court ruled that the lack of notice did not render the order void ab initio, citing Supreme Court precedents that breach of natural justice may affect legality but not jurisdiction. The Court affirmed the Tribunal's decision to remand the matter for fresh consideration, emphasizing that adequacy of opportunity only impacts the order's legality, not jurisdiction. The judgment favored the Commissioner and aligned with principles of due process in tax assessment proceedings. Case-Laws Wealth-tax Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21059