https://www.taxtmi.com/caselaws?id=6180 Assessment under the Assam Agricultural Income-tax Act, 1939 could not validly be completed by best judgment under section 20(4) where no individual notice under section 19(2) had been served and no lawful reassessment proceedings under section 30 were taken within time. The statutory scheme treated the general notice, individual notice, and escaped-income reassessment as distinct procedural steps, and section 20(4) was not a substitute for those mandatory requirements. The assessee's statutory right under section 43(2)(a), together with the corresponding principles under the Indian Income-tax Act, 1922, supported this construction. Assessments made without compliance with section 19(2) or valid recourse to section 30 were therefore unsustainable. en-us Thu, 07 Aug 1969 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6180 Assessment under the Assam Agricultural Income-tax Act, 1939 could not validly be completed by best judgment under section 20(4) where no individual notice under section 19(2) had been served and no lawful reassessment proceedings under section 30 were taken within time. The statutory scheme treated the general notice, individual notice, and escaped-income reassessment as distinct procedural steps, and section 20(4) was not a substitute for those mandatory requirements. The assessee's statutory right under section 43(2)(a), together with the corresponding principles under the Indian Income-tax Act, 1922, supported this construction. Assessments made without compliance with section 19(2) or valid recourse to section 30 were therefore unsustainable. Case-Laws Income Tax Thu, 07 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6180