https://www.taxtmi.com/caselaws?id=157324 A notice in the prescribed form under section 12 was treated as a condition precedent to valid reassessment, so reassessment could not proceed where no effective notice was issued within the prescribed time or the notice was fundamentally invalid. Section 19A was held to have only limited curative scope: it can save defects of form with substantial conformity, but it cannot validate a complete absence of a valid notice. The reasoning was aligned with the analogous principle under section 292-B of the Income-tax Act, which does not cure the non-existence of a valid notice. The reassessment proceedings were therefore barred and the defect was not curable under section 19A. en-us Wed, 25 Mar 1992 00:00:00 +0530 Fri, 04 Oct 2013 12:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157324 A notice in the prescribed form under section 12 was treated as a condition precedent to valid reassessment, so reassessment could not proceed where no effective notice was issued within the prescribed time or the notice was fundamentally invalid. Section 19A was held to have only limited curative scope: it can save defects of form with substantial conformity, but it cannot validate a complete absence of a valid notice. The reasoning was aligned with the analogous principle under section 292-B of the Income-tax Act, which does not cure the non-existence of a valid notice. The reassessment proceedings were therefore barred and the defect was not curable under section 19A. Case-Laws VAT and Sales Tax Wed, 25 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157324