https://www.taxtmi.com/caselaws?id=36306 Section 37 of the Karnataka Agricultural Income-tax Act was confined to rectifying mistakes in assessment orders already passed and could not be used to make a fresh assessment where no assessment order existed. Because no assessment had been made on the joint family income up to the date of partition, the proposed action could not be treated as a valid rectification proceeding. The notice issued under section 37 was therefore invalid and was quashed. en-us Fri, 22 Aug 1975 00:00:00 +0530 Sat, 20 Mar 2010 14:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36306 Section 37 of the Karnataka Agricultural Income-tax Act was confined to rectifying mistakes in assessment orders already passed and could not be used to make a fresh assessment where no assessment order existed. Because no assessment had been made on the joint family income up to the date of partition, the proposed action could not be treated as a valid rectification proceeding. The notice issued under section 37 was therefore invalid and was quashed. Case-Laws Income Tax Fri, 22 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36306