Escaped assessment cannot be taxed through revision; the statutory reassessment procedure must be followed.

Income not included in the assessment under consideration is treated as escaped assessment under section 34 of the Burma Income-tax Act. The Commissioner's revisional power under section 33 was confined to correcting the assessment then under revision and could not be used to reopen a concluded assessment or to make, in substance, a fresh assessment of escaped income. Where income has escaped assessment, the Act required a fresh notice under section 22(2) and a fresh assessment under section 23, followed by the ordinary appellate and revisional process. The statutory procedure for escaped income was therefore mandatory and could not be bypassed by resort to revision.

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Issues: Whether the Commissioner could, in exercise of revisional power under section 33 of the Burma Income-tax Act, bring to tax income that had escaped assessment and combine the assessee's income from different units, without proceeding under section 34 and following the statutory procedure for escaped income.

Analysis: The income from the father's estate had not been assessed in the assessment made on the assessee personally, and therefore it was income that had escaped assessment within section 34. Revisional power under section 33 was confined to correcting the particular assessment under revision and could not be used to reopen a concluded assessment or to effect what was, in substance, a fresh assessment of escaped income. Where income has escaped assessment, the Act requires a fresh notice under section 22(2), followed by a fresh assessment under section 23, with the ordinary appellate and revisional remedies thereafter. The Commissioner could not bypass that procedure by acting under section 33.

Conclusion: The Commissioner could not lawfully use section 33 to assess escaped income or combine the assessments in the manner attempted, and the proper course was to proceed under section 34.

Final Conclusion: The reference was answered against the Revenue, the assessee's position was accepted, and the statutory scheme for escaped income was held to be mandatory and exclusive.

Ratio Decidendi: Income that has not been included in the assessment under consideration is escaped assessment within section 34, and revisional powers cannot be used to circumvent the prescribed procedure for reassessment of such income.

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