1970 (1) TMI 6

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..... them before making the assessment - held that assessment is not valid - - - - - Dated:- 8-1-1970 - Judge(s) : B. VENKATASWAMI., G. K. GOVINDA BHAT. JUDGMENT The judgment of the court was delivered by VENKATASWAMI J.- This writ petition is directed against a notice of demand of agricultural income-tax issued to two brothers who constitute members of a joint Hindu family. It is not disput .....

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..... is not disputed before us that such an opportunity was not afforded to the assessee. But Sri Rajasekharamurthy, the learned counsel appearing on behalf of the revenue, submits that after the return was filed, an opportunity as the one contemplated under section 19(2) was afforded to the petitioners and the assessment in question had been made under section 19(3) of the Act. Sri Srinivasa Iyer, the .....

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