https://www.taxtmi.com/caselaws?id=7912 A writ challenge to income-tax assessment and reassessment proceedings was maintained because the attack went to jurisdiction, so the existence of an appellate remedy did not bar writ review. The court also held that wrong statutory references did not invalidate proceedings where the authority otherwise had lawful power under the applicable Act, and a rectification order could correct the citation without changing substance. Service of the required notice on the legal representative before assessment after the assessee's death was found sufficient, so there was no breach of the notice procedure or natural justice. Reassessment notice under section 148 was upheld because the officer had information forming reason to believe income had escaped assessment. en-us Mon, 20 Apr 1970 00:00:00 +0530 Tue, 24 Mar 2009 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7912 A writ challenge to income-tax assessment and reassessment proceedings was maintained because the attack went to jurisdiction, so the existence of an appellate remedy did not bar writ review. The court also held that wrong statutory references did not invalidate proceedings where the authority otherwise had lawful power under the applicable Act, and a rectification order could correct the citation without changing substance. Service of the required notice on the legal representative before assessment after the assessee's death was found sufficient, so there was no breach of the notice procedure or natural justice. Reassessment notice under section 148 was upheld because the officer had information forming reason to believe income had escaped assessment. Case-Laws Income Tax Mon, 20 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7912