https://www.taxtmi.com/caselaws?id=356775 Where the Gift Tax Act prescribed a mandatory time limit for issuing notice, that limit governed reassessment proceedings as well, and reassessment could not be sustained outside the statutory period. The absence of effective service of notice meant the authority never validly assumed jurisdiction, and a remand direction could not authorise action beyond law. An assessment made without valid notice and after expiry of the prescribed time was therefore void. en-us Thu, 22 Feb 2018 00:00:00 +0530 Mon, 12 Mar 2018 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356775 Where the Gift Tax Act prescribed a mandatory time limit for issuing notice, that limit governed reassessment proceedings as well, and reassessment could not be sustained outside the statutory period. The absence of effective service of notice meant the authority never validly assumed jurisdiction, and a remand direction could not authorise action beyond law. An assessment made without valid notice and after expiry of the prescribed time was therefore void. Case-Laws Income Tax Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356775