https://www.taxtmi.com/caselaws?id=199988 Reassessment notice under the Income-tax Act was examined on two points. On service and jurisdiction, the notice was sent to the last known address, returned unserved, and was also received through the employer; on those facts, any defect in service was treated as a curable irregularity, not a jurisdictional flaw, and the challenge on that ground failed. On fairness, the proceedings were said to rest on incorrect facts and collateral pressure after the foreign-exchange matter had ended, so the continuation of reassessment was treated as arbitrary and unjustified. The writ petition succeeded and the reassessment proceedings were quashed. en-us Tue, 02 May 1989 00:00:00 +0530 Fri, 16 Mar 2018 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199988 Reassessment notice under the Income-tax Act was examined on two points. On service and jurisdiction, the notice was sent to the last known address, returned unserved, and was also received through the employer; on those facts, any defect in service was treated as a curable irregularity, not a jurisdictional flaw, and the challenge on that ground failed. On fairness, the proceedings were said to rest on incorrect facts and collateral pressure after the foreign-exchange matter had ended, so the continuation of reassessment was treated as arbitrary and unjustified. The writ petition succeeded and the reassessment proceedings were quashed. Case-Laws Income Tax Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199988