https://www.taxtmi.com/caselaws?id=16644 Reassessment under section 35 of the Agricultural Income-tax Act was invalid because the precondition notice did not comply with section 17(2), including the statutory minimum time for filing a return. The High Court treated proper notice as a condition precedent to the jurisdiction to reopen assessment, and held that notices granting only five and seven days were legally defective. A later opportunity to object could not cure a jurisdictional defect. The reassessment proceedings were therefore void, and the assessment and revisional orders were quashed in favour of the assessee. en-us Wed, 30 Oct 1996 00:00:00 +0530 Wed, 09 Sep 2009 11:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16644 Reassessment under section 35 of the Agricultural Income-tax Act was invalid because the precondition notice did not comply with section 17(2), including the statutory minimum time for filing a return. The High Court treated proper notice as a condition precedent to the jurisdiction to reopen assessment, and held that notices granting only five and seven days were legally defective. A later opportunity to object could not cure a jurisdictional defect. The reassessment proceedings were therefore void, and the assessment and revisional orders were quashed in favour of the assessee. Case-Laws Income Tax Wed, 30 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16644