https://www.taxtmi.com/caselaws?id=188845 A notice for reassessment under section 25 of the U.P. Agricultural Income-tax Act must strictly comply with the statutory notice requirements, including allowing at least thirty days to furnish the return; a notice requiring compliance by the next day was invalid. Because a valid notice is a condition precedent to reassessment, the defective notice deprived the authority of jurisdiction and the resulting assessment could not stand. Mere filing of a return in response to the notice did not amount to waiver, since waiver requires clear proof of intentional relinquishment of a known right, which was not shown. en-us Mon, 14 Oct 1963 00:00:00 +0530 Sat, 17 Dec 2016 16:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188845 A notice for reassessment under section 25 of the U.P. Agricultural Income-tax Act must strictly comply with the statutory notice requirements, including allowing at least thirty days to furnish the return; a notice requiring compliance by the next day was invalid. Because a valid notice is a condition precedent to reassessment, the defective notice deprived the authority of jurisdiction and the resulting assessment could not stand. Mere filing of a return in response to the notice did not amount to waiver, since waiver requires clear proof of intentional relinquishment of a known right, which was not shown. Case-Laws Income Tax Mon, 14 Oct 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188845