https://www.taxtmi.com/caselaws?id=38218 Revised composition orders were treated as reassessments for escaped agricultural income under section 35, so prior notice with the particulars required by section 16(2) had to be strictly served before reassessment. The reassessment was upheld for the years for which a combined notice was shown, but quashed for the years where no notice had been served. The challenge to the extent of land included in the holding also failed for the valid reassessment years because the assessee produced no concrete material to displace the assessed extent. en-us Thu, 16 Jun 1977 00:00:00 +0530 Sat, 03 Apr 2010 18:33:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38218 Revised composition orders were treated as reassessments for escaped agricultural income under section 35, so prior notice with the particulars required by section 16(2) had to be strictly served before reassessment. The reassessment was upheld for the years for which a combined notice was shown, but quashed for the years where no notice had been served. The challenge to the extent of land included in the holding also failed for the valid reassessment years because the assessee produced no concrete material to displace the assessed extent. Case-Laws Income Tax Thu, 16 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38218