https://www.taxtmi.com/caselaws?id=188846 A reassessment notice under section 35 of the Madras Plantations Agricultural Income-tax Act was held invalid because it allowed only three days for compliance, while section 16(2) required a minimum of thirty days. The shorter period breached a statutory condition precedent, so the reassessment was without jurisdiction and void. Mere compliance with the notice and participation in the proceedings did not amount to waiver, because the record did not show a conscious and intentional relinquishment of the objection. The defective notice therefore could not be cured by conduct, and the reassessment was unsustainable. en-us Fri, 11 Aug 1961 00:00:00 +0530 Sat, 17 Dec 2016 16:44:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188846 A reassessment notice under section 35 of the Madras Plantations Agricultural Income-tax Act was held invalid because it allowed only three days for compliance, while section 16(2) required a minimum of thirty days. The shorter period breached a statutory condition precedent, so the reassessment was without jurisdiction and void. Mere compliance with the notice and participation in the proceedings did not amount to waiver, because the record did not show a conscious and intentional relinquishment of the objection. The defective notice therefore could not be cured by conduct, and the reassessment was unsustainable. Case-Laws Income Tax Fri, 11 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188846