https://www.taxtmi.com/caselaws?id=8518 Reassessment under section 36 of the Mysore Agricultural Income-tax Act is valid only if it is preceded by a statutory notice requiring the assessee to furnish a return in the manner contemplated by section 18(2). Where the notices merely called for objections to proposed reassessment and did not require returns for the relevant years, the condition precedent to reassessment was not satisfied. The absence of the mandatory notice rendered the reassessment proceedings contrary to the Act and without jurisdiction. en-us Tue, 22 Jun 1971 00:00:00 +0530 Mon, 27 Apr 2009 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8518 Reassessment under section 36 of the Mysore Agricultural Income-tax Act is valid only if it is preceded by a statutory notice requiring the assessee to furnish a return in the manner contemplated by section 18(2). Where the notices merely called for objections to proposed reassessment and did not require returns for the relevant years, the condition precedent to reassessment was not satisfied. The absence of the mandatory notice rendered the reassessment proceedings contrary to the Act and without jurisdiction. Case-Laws Income Tax Tue, 22 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8518