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2003 (2) TMI 340 - SC - Companies LawWhether the defects noticed in those notices had prejudiced the appellants? Held that:- Appeal allowed. Non-issue of notice or mistake in the issue of notice or defective service of notice does not affect the jurisdiction of the Assessing Officer, if otherwise reasonable opportunity of being heard has been given, issue of notice as prescribed in the Rules constitutes a part of reasonable opportunity of being heard. If prejudice has been caused by non-issue or invalid service of notice the proceeding would be vitiated. But irregular service of notice would not render the proceedings invalid more so, if assessee by his conduct has rendered service impracticable or impossible. As in a given case when the principles of natural justice are stated to have been violated it is open to the appellate authority in appropriate cases to set aside the order and require the Assessing Officer to decide the case de novo. In the instant case, the learned Single Judge and the Division Bench have not considered the question of prejudice, grant of reasonable opportunity in the aforesaid perspective.
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