Orissa High Court sets aside Ex Parte Tax Assessment Order for Failure to Serve Notice, directs Fresh Hearing

In a recent decision, the Orissa High Court set aside an ex parte tax assessment order due to the failure to serve a proper notice to the assessee. The court ruled that the assessment was invalid as the mandatory procedure of notifying the concerned party was not followed. Consequently, the court directed that a fresh hearing be conducted, ensuring that all procedural requirements are met. This case emphasizes the importance of adhering to legal protocols in tax assessments to safeguard the rights of taxpayers.