https://www.taxtmi.com/caselaws?id=165474 A notice issued under section 34 of the Indian Income-tax Act, 1922 must comply with the time requirement imported from section 22(2) and allow not less than thirty days for the return. A notice granting only six days is invalid and cannot confer jurisdiction to reopen escaped income. Where the notice itself is void, reassessment proceedings founded on it are also void, and the defect is jurisdictional rather than procedural. The assessee's compliance with the notice and failure to object at the assessment stage do not cure the want of jurisdiction or validate the resulting assessment. en-us Fri, 24 Sep 1954 00:00:00 +0530 Mon, 21 Jul 2014 12:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165474 A notice issued under section 34 of the Indian Income-tax Act, 1922 must comply with the time requirement imported from section 22(2) and allow not less than thirty days for the return. A notice granting only six days is invalid and cannot confer jurisdiction to reopen escaped income. Where the notice itself is void, reassessment proceedings founded on it are also void, and the defect is jurisdictional rather than procedural. The assessee's compliance with the notice and failure to object at the assessment stage do not cure the want of jurisdiction or validate the resulting assessment. Case-Laws Income Tax Fri, 24 Sep 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165474