https://www.taxtmi.com/caselaws?id=5229 SC held that issuance of a reassessment notice within the limitation period vests jurisdiction in the Income-tax Officer even if actual service occurs later; service is a condition precedent to making the assessment order, not to conferring jurisdiction. The HC's contrary decision was vacated and the appeal allowed. The Income-tax Officer is directed to complete reassessment after complying with statutory requirements. No costs were awarded due to absence of respondent appearance. en-us Tue, 28 Apr 1987 00:00:00 +0530 Fri, 01 May 2026 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5229 SC held that issuance of a reassessment notice within the limitation period vests jurisdiction in the Income-tax Officer even if actual service occurs later; service is a condition precedent to making the assessment order, not to conferring jurisdiction. The HC's contrary decision was vacated and the appeal allowed. The Income-tax Officer is directed to complete reassessment after complying with statutory requirements. No costs were awarded due to absence of respondent appearance. Case-Laws Income Tax Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5229