https://www.taxtmi.com/caselaws?id=28542 A notice under section 148 is a jurisdictional precondition for reassessment under section 147, and it must clearly identify the assessee's status on its face. Here, the notice was vague because it did not show that it was addressed to the assessee as a Hindu undivided family and could be read as a notice to the individual. That foundational defect could not be cured by a later communication asking for a return in HUF status. The defect therefore went to the root of jurisdiction, and reassessment proceedings founded on the defective notice were void. en-us Fri, 03 Sep 1982 00:00:00 +0530 Tue, 23 Feb 2010 15:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28542 A notice under section 148 is a jurisdictional precondition for reassessment under section 147, and it must clearly identify the assessee's status on its face. Here, the notice was vague because it did not show that it was addressed to the assessee as a Hindu undivided family and could be read as a notice to the individual. That foundational defect could not be cured by a later communication asking for a return in HUF status. The defect therefore went to the root of jurisdiction, and reassessment proceedings founded on the defective notice were void. Case-Laws Income Tax Fri, 03 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28542