https://www.taxtmi.com/caselaws?id=37560 Service of statutory notice was a condition precedent to valid assessment and recovery under the Bengal Agricultural Income-tax Act, 1944. Because the notices were not duly or properly served, and affixation was attempted at the outset without compliance with the prescribed mode of service, the best judgment assessment could not be sustained. The same defect also vitiated the consequential certificate proceedings. The Calcutta HC therefore treated the assessment and recovery steps as invalid for want of proper service and quashed the proceedings in favour of the assessee. en-us Wed, 07 Feb 1979 00:00:00 +0530 Tue, 30 Mar 2010 14:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37560 Service of statutory notice was a condition precedent to valid assessment and recovery under the Bengal Agricultural Income-tax Act, 1944. Because the notices were not duly or properly served, and affixation was attempted at the outset without compliance with the prescribed mode of service, the best judgment assessment could not be sustained. The same defect also vitiated the consequential certificate proceedings. The Calcutta HC therefore treated the assessment and recovery steps as invalid for want of proper service and quashed the proceedings in favour of the assessee. Case-Laws Income Tax Wed, 07 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37560