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1971 (6) TMI 8 - KARNATAKA HIGH COURTMysore Agricultural Income Tax Act - issue of a notice under section 36 is a condition precedent to the validity of the assessment on agricultural income which has escaped assessment or has been under-assessed in the assessment year, and if no, such notice is issued or if the notice issued is invalid, the assessment is bad in law. As we have observed earlier, there were no notices issued to the assessee requiring him to furnish the returns under section 36 read with section 18(2) of the Act which is the condition precedent for initiating proceedings under section 36. Therefore, the entire reassessment proceedings ending with the assessments under revision are illegal and without jurisdiction
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