https://www.taxtmi.com/caselaws?id=6291 A valid notice under section 34 of the Indian Income-tax Act, 1922 is a condition precedent to reopening an assessment, so the Income-tax Officer acquires jurisdiction only on proper service of a notice that correctly identifies the relevant assessment year. Where the notice misstated the year sought to be reopened, the defect was not a mere irregularity but a jurisdictional failure. An invalid notice could not sustain the reassessment proceedings, which were therefore void and without jurisdiction. en-us Thu, 02 Sep 1971 00:00:00 +0530 Mon, 03 Oct 2016 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6291 A valid notice under section 34 of the Indian Income-tax Act, 1922 is a condition precedent to reopening an assessment, so the Income-tax Officer acquires jurisdiction only on proper service of a notice that correctly identifies the relevant assessment year. Where the notice misstated the year sought to be reopened, the defect was not a mere irregularity but a jurisdictional failure. An invalid notice could not sustain the reassessment proceedings, which were therefore void and without jurisdiction. Case-Laws Income Tax Thu, 02 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6291