https://www.taxtmi.com/caselaws?id=36382 Notices issued on 6 November 1965 to initiate agricultural income-tax assessments for the relevant fasli years were held time-barred and without jurisdiction because they were served after the period permitted by section 25 and not within the assessment year as required by section 15(3). The proceedings could not be justified as a continuation of earlier partition-related litigation, since an individual and a Hindu undivided family are distinct assessable entities under the Act. As the mandatory notice requirement was not met, the resulting assessment proceedings were invalid and the issue was decided in favour of the assessee. en-us Fri, 10 Feb 1978 00:00:00 +0530 Mon, 22 Mar 2010 10:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36382 Notices issued on 6 November 1965 to initiate agricultural income-tax assessments for the relevant fasli years were held time-barred and without jurisdiction because they were served after the period permitted by section 25 and not within the assessment year as required by section 15(3). The proceedings could not be justified as a continuation of earlier partition-related litigation, since an individual and a Hindu undivided family are distinct assessable entities under the Act. As the mandatory notice requirement was not met, the resulting assessment proceedings were invalid and the issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 10 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36382