https://www.taxtmi.com/caselaws?id=290627 A notice requiring a return under section 22(2) of the Indian Income-tax Act, 1922 was invalid because it allowed only 29 days, whereas the statute required at least 30 days. A later extension could not cure the defect, since the illegality arose from the original notice itself. As the initiating notice was not in statutory compliance, a best judgment assessment under section 23(4) based on non-compliance with that notice could not stand. The notice was therefore illegal and the assessment invalid. en-us Fri, 05 Apr 1929 00:00:00 +0530 Wed, 07 Oct 2020 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290627 A notice requiring a return under section 22(2) of the Indian Income-tax Act, 1922 was invalid because it allowed only 29 days, whereas the statute required at least 30 days. A later extension could not cure the defect, since the illegality arose from the original notice itself. As the initiating notice was not in statutory compliance, a best judgment assessment under section 23(4) based on non-compliance with that notice could not stand. The notice was therefore illegal and the assessment invalid. Case-Laws Income Tax Fri, 05 Apr 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290627