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    <title>2026 (9) TMI 1200 - ALLAHABAD HIGH COURT</title>
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    <description>An assessing authority that postpones decision beyond the notified hearing date and fixes a further hearing must communicate that new date to the taxpayer. Failure to provide notice denies an effective opportunity of personal hearing and breaches the principles of natural justice. Consequently, an ex parte tax assessment made without notice of the subsequently fixed hearing date is unsustainable.</description>
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      <description>An assessing authority that postpones decision beyond the notified hearing date and fixes a further hearing must communicate that new date to the taxpayer. Failure to provide notice denies an effective opportunity of personal hearing and breaches the principles of natural justice. Consequently, an ex parte tax assessment made without notice of the subsequently fixed hearing date is unsustainable.</description>
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