https://www.taxtmi.com/caselaws?id=8362 Revision proceedings under section 35 of the Madras Agricultural Income-tax Act, 1955 were jurisdictionally defective because the notice was a blank printed form, unsigned, unparticularised, and unsupported by any recorded reason showing that the officer had reason to believe income had escaped assessment. The statutory precondition for reopening or revising the assessment was therefore not satisfied, and there was no valid commencement of proceedings. The assessee's alleged participation in the enquiry could not cure the defect, since jurisdiction had not been properly invoked. The revision and reassessment were accordingly set aside for want of proper initiation and service of notice. en-us Tue, 06 Jul 1971 00:00:00 +0530 Fri, 10 Apr 2009 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8362 Revision proceedings under section 35 of the Madras Agricultural Income-tax Act, 1955 were jurisdictionally defective because the notice was a blank printed form, unsigned, unparticularised, and unsupported by any recorded reason showing that the officer had reason to believe income had escaped assessment. The statutory precondition for reopening or revising the assessment was therefore not satisfied, and there was no valid commencement of proceedings. The assessee's alleged participation in the enquiry could not cure the defect, since jurisdiction had not been properly invoked. The revision and reassessment were accordingly set aside for want of proper initiation and service of notice. Case-Laws Income Tax Tue, 06 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8362