Limitation and mandatory notice requirements under agricultural income-tax law invalidated late assessment proceedings against the assessee.

Notices issued on 6 November 1965 to initiate agricultural income-tax assessments for the relevant fasli years were held time-barred and without jurisdiction because they were served after the period permitted by section 25 and not within the assessment year as required by section 15(3). The proceedings could not be justified as a continuation of earlier partition-related litigation, since an individual and a Hindu undivided family are distinct assessable entities under the Act. As the mandatory notice requirement was not met, the resulting assessment proceedings were invalid and the issue was decided in favour of the assessee.

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Issues: Whether the assessment proceedings initiated by notices issued on 6 November 1965 for the relevant fasli years were barred by limitation and without jurisdiction under sections 15 and 25 of the Agricultural Income-tax Act.

Analysis: The notices were first issued long after the expiry of the relevant assessment years and were not issued within the time permitted by section 25. The proceedings could not be treated as a continuation of earlier litigation concerning family partition because, under the Act, an individual and a Hindu undivided family are distinct assessable entities. Section 15(3) required service of notice in the relevant year, and that mandatory condition was not satisfied.

Conclusion: The notices and the resulting assessment proceedings were invalid and without jurisdiction, so the answer was in favour of the assessee and against the department.

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