https://www.taxtmi.com/caselaws?id=472605 Non-service of notice for the final hearing, supported by an affidavit, prevents an ex parte first-appellate order from being sustained where the assessee had no opportunity to participate or furnish relevant material. Observance of natural justice requires a fresh hearing and adjudication before assessment issues are decided on their merits. The assessment issues themselves remain unexamined until that opportunity is provided. en-us Mon, 01 Oct 2018 00:00:00 +0530 Sat, 17 Oct 2026 09:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472605 Non-service of notice for the final hearing, supported by an affidavit, prevents an ex parte first-appellate order from being sustained where the assessee had no opportunity to participate or furnish relevant material. Observance of natural justice requires a fresh hearing and adjudication before assessment issues are decided on their merits. The assessment issues themselves remain unexamined until that opportunity is provided. Case-Laws Income Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472605