https://www.taxtmi.com/caselaws?id=190902 Reassessment notices were not treated as invalid where disclosure of the relevant primary facts at the original assessment stage remained disputed and required evidentiary proof. The note also records that the legality of issuing notice in the name of a dissolved firm and serving it on one former partner was considered debatable and not fit for decisive interference in writ proceedings. It further states that defects such as a misleading date or an imprecise description of escapement did not vitiate the notice because the assessee was informed of the reassessment basis, had time to respond, and showed no prejudice. The writ challenge was therefore not accepted. en-us Thu, 11 Jul 1963 00:00:00 +0530 Wed, 08 Mar 2017 17:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190902 Reassessment notices were not treated as invalid where disclosure of the relevant primary facts at the original assessment stage remained disputed and required evidentiary proof. The note also records that the legality of issuing notice in the name of a dissolved firm and serving it on one former partner was considered debatable and not fit for decisive interference in writ proceedings. It further states that defects such as a misleading date or an imprecise description of escapement did not vitiate the notice because the assessee was informed of the reassessment basis, had time to respond, and showed no prejudice. The writ challenge was therefore not accepted. Case-Laws Income Tax Thu, 11 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190902