https://www.taxtmi.com/caselaws?id=37675 Reassessment under the Agricultural Income-tax Act is lawful where the original assessment has escaped assessment or taxed income at too low a rate. The requirement to record reasons is satisfied if the reasons are entered in the file; they need not be communicated to the assessee. Where the assessee was originally assessed in the wrong status, the reassessment jurisdiction was properly attracted. A challenge to the notice for missing section 17(2) particulars was not entertained when that objection had not been raised before the department and was advanced only in writ proceedings. The reassessment notices and revised assessments were therefore upheld. en-us Mon, 08 Mar 1976 00:00:00 +0530 Wed, 31 Mar 2010 13:03:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37675 Reassessment under the Agricultural Income-tax Act is lawful where the original assessment has escaped assessment or taxed income at too low a rate. The requirement to record reasons is satisfied if the reasons are entered in the file; they need not be communicated to the assessee. Where the assessee was originally assessed in the wrong status, the reassessment jurisdiction was properly attracted. A challenge to the notice for missing section 17(2) particulars was not entertained when that objection had not been raised before the department and was advanced only in writ proceedings. The reassessment notices and revised assessments were therefore upheld. Case-Laws Income Tax Mon, 08 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37675