https://www.taxtmi.com/caselaws?id=8515 Reopening an assessment under the Income-tax Act requires a valid section 148 notice as a condition precedent to action under section 147. Where the assessee is a Hindu undivided family, the notice must be addressed to the HUF, although it may be served on the manager or another adult member. A notice referring to proposed assessment of HUF income but addressed only to the widow individually was not issued to the assessee sought to be reassessed. The notice was therefore illegal and without jurisdiction, and the writ petition succeeded. en-us Tue, 19 Oct 1971 00:00:00 +0530 Mon, 27 Apr 2009 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8515 Reopening an assessment under the Income-tax Act requires a valid section 148 notice as a condition precedent to action under section 147. Where the assessee is a Hindu undivided family, the notice must be addressed to the HUF, although it may be served on the manager or another adult member. A notice referring to proposed assessment of HUF income but addressed only to the widow individually was not issued to the assessee sought to be reassessed. The notice was therefore illegal and without jurisdiction, and the writ petition succeeded. Case-Laws Income Tax Tue, 19 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8515