https://www.taxtmi.com/caselaws?id=292705 An assessee cannot be assessed jointly on a joint Hindu family basis without prior notice of that basis and a fair opportunity to meet it; where separate assessments were originally proposed, a later joint assessment made without such notice was invalid. An income assessment must also rest on a discernible and rational computation, not on an arbitrary estimate; where the order disclosed no intelligible method for fixing income, the assessment of Rs. 45,000 could not be sustained. The reference thus succeeded on both procedural fairness and lawful computation grounds. en-us Fri, 16 May 1930 00:00:00 +0530 Tue, 05 Jan 2021 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292705 An assessee cannot be assessed jointly on a joint Hindu family basis without prior notice of that basis and a fair opportunity to meet it; where separate assessments were originally proposed, a later joint assessment made without such notice was invalid. An income assessment must also rest on a discernible and rational computation, not on an arbitrary estimate; where the order disclosed no intelligible method for fixing income, the assessment of Rs. 45,000 could not be sustained. The reference thus succeeded on both procedural fairness and lawful computation grounds. Case-Laws Income Tax Fri, 16 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292705