https://www.taxtmi.com/caselaws?id=29187 An assessment under the Karnataka Agricultural Income-tax Act was held vulnerable where the proposition notice reached the assessee only on the date fixed for objections, so no effective opportunity to object or be heard was afforded. The statutory requirement was a reasonable opportunity, and the authority was expected to issue a fresh notice if the original notice had not enabled participation; completing the assessment in those circumstances breached the hearing requirement and vitiated the assessment. The existence of an alternative remedy did not bar writ relief because the defect went to jurisdiction, and the impugned assessment, penalty and demand notices were quashed, leaving the authority free to proceed again from the proposition notice stage. en-us Wed, 26 Mar 1980 00:00:00 +0530 Thu, 11 Mar 2010 13:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29187 An assessment under the Karnataka Agricultural Income-tax Act was held vulnerable where the proposition notice reached the assessee only on the date fixed for objections, so no effective opportunity to object or be heard was afforded. The statutory requirement was a reasonable opportunity, and the authority was expected to issue a fresh notice if the original notice had not enabled participation; completing the assessment in those circumstances breached the hearing requirement and vitiated the assessment. The existence of an alternative remedy did not bar writ relief because the defect went to jurisdiction, and the impugned assessment, penalty and demand notices were quashed, leaving the authority free to proceed again from the proposition notice stage. Case-Laws Income Tax Wed, 26 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29187