https://www.taxtmi.com/caselaws?id=29265 A reassessment notice under section 35 of the Tamil Nadu Agricultural Income-tax Act was invalid because it was addressed to a person not shown to be the proper trustee, covered two separate trusts and multiple assessment years in a single composite notice, and did not call for the prescribed returns for each year. The court noted that the trusts had earlier been treated as separate assessees with separate GIR numbers, and that valid notice is a condition precedent for reassessment. As the notice was not framed with reference to section 16(2) and the relevant rules for each assessment year, the reassessment order based on it was also invalid. en-us Mon, 24 Sep 1979 00:00:00 +0530 Thu, 11 Mar 2010 17:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29265 A reassessment notice under section 35 of the Tamil Nadu Agricultural Income-tax Act was invalid because it was addressed to a person not shown to be the proper trustee, covered two separate trusts and multiple assessment years in a single composite notice, and did not call for the prescribed returns for each year. The court noted that the trusts had earlier been treated as separate assessees with separate GIR numbers, and that valid notice is a condition precedent for reassessment. As the notice was not framed with reference to section 16(2) and the relevant rules for each assessment year, the reassessment order based on it was also invalid. Case-Laws Income Tax Mon, 24 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29265