https://www.taxtmi.com/caselaws?id=459612 An order under Section 179 of the Income-tax Act, 1961 was quashed because notice was not properly served and the assessee was denied a fair opportunity of hearing. The court accepted the petitioner's affidavit showing that the notices had been sent to an address where he was no longer residing when proceedings began, rendering service ineffective. As the impugned order was passed in breach of natural justice, it was set aside, with liberty to issue fresh notice and proceed in accordance with law. en-us Mon, 04 Sep 2023 00:00:00 +0530 Thu, 19 Dec 2024 18:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459612 An order under Section 179 of the Income-tax Act, 1961 was quashed because notice was not properly served and the assessee was denied a fair opportunity of hearing. The court accepted the petitioner's affidavit showing that the notices had been sent to an address where he was no longer residing when proceedings began, rendering service ineffective. As the impugned order was passed in breach of natural justice, it was set aside, with liberty to issue fresh notice and proceed in accordance with law. Case-Laws Income Tax Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459612