https://www.taxtmi.com/caselaws?id=27540 Reassessment under section 35 of the Agricultural Income-tax Act, 1950 is confined to escaped assessment or assessment at too low a rate, and it requires strict compliance with the statutory notice procedure, including recording reasons and giving the prescribed time to respond. A notice founded only on a changed method of computation or a different view of the same materials does not satisfy the jurisdictional preconditions for reopening. The notice requirement is mandatory and cannot be waived by omission to object before the assessing authority. Delay in invoking writ jurisdiction does not defeat relief where the reassessment is without jurisdiction. en-us Fri, 05 Aug 1983 00:00:00 +0530 Sat, 13 Feb 2010 14:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27540 Reassessment under section 35 of the Agricultural Income-tax Act, 1950 is confined to escaped assessment or assessment at too low a rate, and it requires strict compliance with the statutory notice procedure, including recording reasons and giving the prescribed time to respond. A notice founded only on a changed method of computation or a different view of the same materials does not satisfy the jurisdictional preconditions for reopening. The notice requirement is mandatory and cannot be waived by omission to object before the assessing authority. Delay in invoking writ jurisdiction does not defeat relief where the reassessment is without jurisdiction. Case-Laws Income Tax Fri, 05 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27540