TMI Blog1971 (8) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... nt issued a proposition notice under section 19(4) – and assessment was made accordingly at a higher figure than that noted in the proposition notice – held that such assessment order is bad - - - - - Dated:- 17-8-1971 - Judge(s) : G. K. GOVINDA BHAT., K. JAGANNATHA SHETTY. JUDGMENT The judgment of the court was delivered by GOVINDA BHAT.J.-The petitioner is an assessee under the Mysore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sugar-cane. Overruling the objections of the petitioner to the proposed assessment, the respondent made an order of assessment determining the total income at Rs. 14,018 on which a sum of Rs. 766.62 was levied as tax. Aggrieved by the said order, the petitioner has preferred the above writ petition. It was urged by K. S. Srinivasa Iyer, learned counsel for the petitioner, that the order of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n notice and it is not sufficient if at the stage of the hearing of the objections to the proposition notice the petitioner's counsel is told that the assessing authority proposes to increase the yield per acre. In our opinion, the order of assessment made under section 19(4) of the Act, in the circumstances, is violative of the rules of natural justice. Consequently, we allow this writ petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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