Fresh notice is not necessary when reassessment is set aside for non-observance of natural justice

SUPREME COURT OF INDIA Commissioner of Income-tax versus T.S.PL.P. Chidambaram Chettlar J.C. SHAH, C.J. AND K.S. HEGDE AND A.N. GROVER JJ. CIVIL APPEAL NOS. 365 AND 671 OF 1967 JANUARY 21, 1971 B. Sen, Senior Advocate (B.D. Sharma and R.N. Sachthey, Advocates, with him), for the appellant in C.A. No. 365 of 1967 and respondent T.A. Ramachandran and D.N. Gupta, Advocates, for the respondent in C.A. No. 365 of 1967 and appellant in C.A. No. 671 of 1967. JUDGMENT Hegde J. The first of these two appeals (both by certificate), viz., that filed by the Commissioner of Income-tax succ...