https://www.taxtmi.com/caselaws?id=5011 A reassessment notice issued under section 34 in the wrong assessable status is void where the assessee was treated as an individual instead of a Hindu undivided family, because the two are separate units of assessment. Proceedings founded on such a notice are without jurisdiction, and a return filed in response does not cure the defect. The first notice and the assessment based on it were therefore invalid and ultra vires, while the assessment made under the later valid notice was sustainable. en-us Mon, 03 Apr 1967 00:00:00 +0530 Tue, 18 Nov 2008 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5011 A reassessment notice issued under section 34 in the wrong assessable status is void where the assessee was treated as an individual instead of a Hindu undivided family, because the two are separate units of assessment. Proceedings founded on such a notice are without jurisdiction, and a return filed in response does not cure the defect. The first notice and the assessment based on it were therefore invalid and ultra vires, while the assessment made under the later valid notice was sustainable. Case-Laws Income Tax Mon, 03 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5011