https://www.taxtmi.com/caselaws?id=188244 A reassessment notice requiring an assessee to file a return within thirty days was invalid where the statute required a period of not less than thirty days. The phrase "within thirty days" was not treated as equivalent to the statutory minimum, and the defect was held to go to the root of jurisdiction. Filing a return in response did not cure the defect. Reassessment proceedings founded on such a notice were therefore void and liable to be quashed; the separate interest questions became academic and were not decided on merits. en-us Wed, 26 Jun 1996 00:00:00 +0530 Wed, 23 Nov 2016 10:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188244 A reassessment notice requiring an assessee to file a return within thirty days was invalid where the statute required a period of not less than thirty days. The phrase "within thirty days" was not treated as equivalent to the statutory minimum, and the defect was held to go to the root of jurisdiction. Filing a return in response did not cure the defect. Reassessment proceedings founded on such a notice were therefore void and liable to be quashed; the separate interest questions became academic and were not decided on merits. Case-Laws Income Tax Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188244