https://www.taxtmi.com/caselaws?id=8027 A notice under section 18(2) of the Mysore Agricultural Income-tax Act, 1957 had to be issued within the relevant financial year; a notice dated 19 February 1959 was therefore beyond the statutory period and without jurisdiction. Because the notice was invalid, the assessee could not be treated as a defaulter under section 18, and the best judgment power under section 19(4) was unavailable. The assessment order and the confirming orders were consequently held to be without jurisdiction and liable to be quashed, with refund of tax already recovered. en-us Wed, 17 Jun 1970 00:00:00 +0530 Fri, 27 Mar 2009 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8027 A notice under section 18(2) of the Mysore Agricultural Income-tax Act, 1957 had to be issued within the relevant financial year; a notice dated 19 February 1959 was therefore beyond the statutory period and without jurisdiction. Because the notice was invalid, the assessee could not be treated as a defaulter under section 18, and the best judgment power under section 19(4) was unavailable. The assessment order and the confirming orders were consequently held to be without jurisdiction and liable to be quashed, with refund of tax already recovered. Case-Laws Income Tax Wed, 17 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8027