https://www.taxtmi.com/caselaws?id=189912 A notice under section 22(2) need not be issued in a prescribed form requiring the Income-tax Officer to strike off inapplicable capacities or specify the exact assessable capacity. The recipient is better placed to identify whether the return should be filed as an individual, HUF, firm, company or association of individuals. Because the statute imposed no such formal requirement, omission to specify the capacity did not invalidate the notice or the assessment made under it. The proceedings were therefore upheld and the reference was answered against the assessee. en-us Sat, 17 Jan 1942 00:00:00 +0630 Wed, 25 Jan 2017 15:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189912 A notice under section 22(2) need not be issued in a prescribed form requiring the Income-tax Officer to strike off inapplicable capacities or specify the exact assessable capacity. The recipient is better placed to identify whether the return should be filed as an individual, HUF, firm, company or association of individuals. Because the statute imposed no such formal requirement, omission to specify the capacity did not invalidate the notice or the assessment made under it. The proceedings were therefore upheld and the reference was answered against the assessee. Case-Laws Income Tax Sat, 17 Jan 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=189912