https://www.taxtmi.com/caselaws?id=28871 Section 41 of the Maharashtra Agricultural Income-tax Act requires a notice complying with section 22(2), including at least 30 days to respond, before jurisdiction to make an escaped-assessment is validly assumed. A notice giving a shorter period fails the mandatory statutory condition and the resulting assessment is without jurisdiction. A return filed after such a notice does not automatically convert the matter into a regular assessment under section 23, especially where the order expressly proceeds under section 41 and the later filing is treated as responsive to the penalty proceedings. The jurisdictional defect cannot be cured by waiver or acquiescence. en-us Mon, 12 Jan 1981 00:00:00 +0530 Mon, 08 Mar 2010 12:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28871 Section 41 of the Maharashtra Agricultural Income-tax Act requires a notice complying with section 22(2), including at least 30 days to respond, before jurisdiction to make an escaped-assessment is validly assumed. A notice giving a shorter period fails the mandatory statutory condition and the resulting assessment is without jurisdiction. A return filed after such a notice does not automatically convert the matter into a regular assessment under section 23, especially where the order expressly proceeds under section 41 and the later filing is treated as responsive to the penalty proceedings. The jurisdictional defect cannot be cured by waiver or acquiescence. Case-Laws Income Tax Mon, 12 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28871