https://www.taxtmi.com/caselaws?id=15739 A reassessment under the Tamil Nadu Agricultural Income-tax Act was held void because the mandatory notice under section 16(2) was not served within the five-year period prescribed for action under section 35. The court treated timely compliance with that notice requirement as essential to the validity of reassessment, so belated service could not cure the defect. The reassessment was not invalid merely because the later order did not separately quantify the tax payable, since the amount could be traced to the earlier quantified assessment and the omission was only technical. The impugned common order was quashed. en-us Sat, 18 Oct 1997 00:00:00 +0530 Thu, 27 Aug 2009 13:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15739 A reassessment under the Tamil Nadu Agricultural Income-tax Act was held void because the mandatory notice under section 16(2) was not served within the five-year period prescribed for action under section 35. The court treated timely compliance with that notice requirement as essential to the validity of reassessment, so belated service could not cure the defect. The reassessment was not invalid merely because the later order did not separately quantify the tax payable, since the amount could be traced to the earlier quantified assessment and the omission was only technical. The impugned common order was quashed. Case-Laws Income Tax Sat, 18 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15739