https://www.taxtmi.com/caselaws?id=22843 Under the Karnataka Agricultural Income-tax Act, reassessment for escaped income can proceed only after service of a notice containing the requirements of section 18(2), including a call for a fresh return. Because reopening is treated as a fresh proceeding, that notice is a jurisdictional precondition and not a mere procedural formality. No notice calling for a fresh return having been issued, the reassessment proceedings failed to satisfy the statutory condition precedent and were without jurisdiction. The reassessment orders and demand notices were therefore liable to be set aside. en-us Fri, 12 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 15:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22843 Under the Karnataka Agricultural Income-tax Act, reassessment for escaped income can proceed only after service of a notice containing the requirements of section 18(2), including a call for a fresh return. Because reopening is treated as a fresh proceeding, that notice is a jurisdictional precondition and not a mere procedural formality. No notice calling for a fresh return having been issued, the reassessment proceedings failed to satisfy the statutory condition precedent and were without jurisdiction. The reassessment orders and demand notices were therefore liable to be set aside. Case-Laws Income Tax Fri, 12 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22843