https://www.taxtmi.com/caselaws?id=38020 In revision proceedings under the Karnataka Agricultural Income-tax Act, the validity of notice depended on whether the assessee received an effective opportunity to object to the proposed revision, not on technical service formalities used in reassessment cases. Notices addressed to the managing partner, with copies served on the assessees, were held sufficient because they stated the grounds for revision and the proposed action, and the assessees in fact received them. The assessees were also given adjournments and a further date but still did not appear; the Court found no denial of reasonable opportunity or natural justice. The revisional orders were upheld and the challenge failed. en-us Mon, 02 Jan 1978 00:00:00 +0530 Fri, 02 Apr 2010 15:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38020 In revision proceedings under the Karnataka Agricultural Income-tax Act, the validity of notice depended on whether the assessee received an effective opportunity to object to the proposed revision, not on technical service formalities used in reassessment cases. Notices addressed to the managing partner, with copies served on the assessees, were held sufficient because they stated the grounds for revision and the proposed action, and the assessees in fact received them. The assessees were also given adjournments and a further date but still did not appear; the Court found no denial of reasonable opportunity or natural justice. The revisional orders were upheld and the challenge failed. Case-Laws Income Tax Mon, 02 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38020