https://www.taxtmi.com/caselaws?id=288713 Service of a notice under section 16(2) must be effected on the lawfully appointed guardian where liability for a minor's agricultural income is imposed on a guardian; failure to serve the lawful guardian means the assessing officer lacks jurisdiction to make a best judgment assessment under section 17(4), rendering such assessment invalid. Separately, the availability of a statutory revision remedy does not bar writ relief where the assessing authority has acted without jurisdiction; the absence of jurisdiction is a ground permitting exercise of writ jurisdiction notwithstanding the alternative remedy, resulting in relief for the assessee. 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 Service of a notice under section 16(2) must be effected on the lawfully appointed guardian where liability for a minor's agricultural income is imposed on a guardian; failure to serve the lawful guardian means the assessing officer lacks jurisdiction to make a best judgment assessment under section 17(4), rendering such assessment invalid. Separately, the availability of a statutory revision remedy does not bar writ relief where the assessing authority has acted without jurisdiction; the absence of jurisdiction is a ground permitting exercise of writ jurisdiction notwithstanding the alternative remedy, resulting in relief for the assessee. Case-Laws Income Tax Mon, 30 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288713