https://www.taxtmi.com/caselaws?id=288713 A valid statutory notice was a condition precedent to best judgment assessment under the agricultural income-tax law, and notice had to be served on the lawfully appointed guardian where the assessee was a minor. Notice to a person not legally competent to represent the minor did not satisfy the statutory requirement and deprived the assessing authority of jurisdiction to complete the assessment. The availability of a revision remedy did not bar writ relief where the impugned assessment was vitiated by jurisdictional error. The assessments were therefore quashed and certiorari was available despite the alternative remedy. en-us Mon, 30 Sep 1963 00:00:00 +0530 Wed, 24 Jun 2020 14:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288713 A valid statutory notice was a condition precedent to best judgment assessment under the agricultural income-tax law, and notice had to be served on the lawfully appointed guardian where the assessee was a minor. Notice to a person not legally competent to represent the minor did not satisfy the statutory requirement and deprived the assessing authority of jurisdiction to complete the assessment. The availability of a revision remedy did not bar writ relief where the impugned assessment was vitiated by jurisdictional error. The assessments were therefore quashed and certiorari was available despite the alternative remedy. Case-Laws Income Tax Mon, 30 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288713