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    <description>An assessment order passed without proper procedural regularity and fair hearing was quashed, because the record showed the matter was not duly taken up and the respondents acknowledged the default. The consequential demand notice was also set aside. However, the initiation of the assessment proceedings itself was not held defective, so the assessing authority was permitted to recommence the assessment in accordance with law after giving the petitioner due notice and a proper opportunity of hearing.</description>
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      <description>An assessment order passed without proper procedural regularity and fair hearing was quashed, because the record showed the matter was not duly taken up and the respondents acknowledged the default. The consequential demand notice was also set aside. However, the initiation of the assessment proceedings itself was not held defective, so the assessing authority was permitted to recommence the assessment in accordance with law after giving the petitioner due notice and a proper opportunity of hearing.</description>
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