https://www.taxtmi.com/caselaws?id=8830 Proof of service of the statutory notice under section 19(2) of the Assam Agricultural Income-tax Act, 1939 was necessary before a valid assessment could be made. An order directing issue of notice and an entry in the issue register were insufficient to prove actual issue and service, so a best judgment assessment under section 20(4) could not be sustained. The matter then fell within section 30, which allowed reassessment only within the prescribed limitation period. Because the reassessment was made beyond three years from the end of the relevant financial year, it was barred by limitation and without jurisdiction. en-us Mon, 26 Jun 1972 00:00:00 +0530 Thu, 04 Jun 2009 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8830 Proof of service of the statutory notice under section 19(2) of the Assam Agricultural Income-tax Act, 1939 was necessary before a valid assessment could be made. An order directing issue of notice and an entry in the issue register were insufficient to prove actual issue and service, so a best judgment assessment under section 20(4) could not be sustained. The matter then fell within section 30, which allowed reassessment only within the prescribed limitation period. Because the reassessment was made beyond three years from the end of the relevant financial year, it was barred by limitation and without jurisdiction. Case-Laws Income Tax Mon, 26 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8830