https://www.taxtmi.com/caselaws?id=176229 Reassessment under section 34 of the Indian Income-tax Act, 1922 depends on a valid statutory notice, and the notice must allow the minimum time prescribed by section 22(2). A notice giving less than that period is not a mere irregularity; it is invalid and deprives the reassessment proceedings of jurisdiction. Filing a return under protest and participating in the proceedings does not amount to waiver of the statutory defect. The availability of appellate remedies and delay do not bar relief under article 226 where the jurisdictional defect is apparent on the face of the record. en-us Wed, 31 Aug 1960 00:00:00 +0530 Thu, 17 Dec 2015 15:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176229 Reassessment under section 34 of the Indian Income-tax Act, 1922 depends on a valid statutory notice, and the notice must allow the minimum time prescribed by section 22(2). A notice giving less than that period is not a mere irregularity; it is invalid and deprives the reassessment proceedings of jurisdiction. Filing a return under protest and participating in the proceedings does not amount to waiver of the statutory defect. The availability of appellate remedies and delay do not bar relief under article 226 where the jurisdictional defect is apparent on the face of the record. Case-Laws Income Tax Wed, 31 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176229