https://www.taxtmi.com/caselaws?id=471276 Effective opportunity of hearing is required before an assessment is finalised. Statutory notices sent to an address where the assessee was not residing, including notices returned unclaimed, unserved or received by a tenant, may not establish valid service where the assessee was undergoing treatment elsewhere. Appellate remedies do not cure the denial of a reasonable opportunity at the assessment stage. The assessment and appellate order were set aside, with the matter restored for a de novo assessment after an effective hearing opportunity. en-us Wed, 25 Oct 2023 00:00:00 +0530 Thu, 27 Aug 2026 14:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471276 Effective opportunity of hearing is required before an assessment is finalised. Statutory notices sent to an address where the assessee was not residing, including notices returned unclaimed, unserved or received by a tenant, may not establish valid service where the assessee was undergoing treatment elsewhere. Appellate remedies do not cure the denial of a reasonable opportunity at the assessment stage. The assessment and appellate order were set aside, with the matter restored for a de novo assessment after an effective hearing opportunity. Case-Laws Income Tax Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471276