https://www.taxtmi.com/caselaws?id=22959 Under the Income-tax Act, reassessment jurisdiction depends on issuance of notice under section 148 within the prescribed limitation period; later service does not by itself invalidate the proceedings. The document states that where the notice was issued in time but served after the limitation date, delayed service was not a condition precedent to jurisdiction and did not render the assessment ab initio void. On that basis, the referred question was answered in the negative, with the principle operating against the assessee and in favour of the Revenue. en-us Tue, 18 Sep 1990 00:00:00 +0530 Tue, 15 Dec 2009 15:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22959 Under the Income-tax Act, reassessment jurisdiction depends on issuance of notice under section 148 within the prescribed limitation period; later service does not by itself invalidate the proceedings. The document states that where the notice was issued in time but served after the limitation date, delayed service was not a condition precedent to jurisdiction and did not render the assessment ab initio void. On that basis, the referred question was answered in the negative, with the principle operating against the assessee and in favour of the Revenue. Case-Laws Income Tax Tue, 18 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22959