Special reopening limitation prevails over general reassessment power; notice issued after the statutory final date was time-barred.

A special reopening provision for escaped income relating to previous years between 1 September 1939 and 31 March 1946, with an express final date of 31 March 1956 for issuing notice, was held to prevail over the general reopening power under section 34(1)(a) of the Income-tax Act, 1922. Applying harmonious construction, the later retrospective amendment to the general provision did not override the specific limitation built into section 34(1A). The notice issued on 25 July 1958 was therefore treated as falling under section 34(1A) and was time-barred.

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Issues: Whether the notice issued on 25 July 1958 under section 34 of the Income-tax Act, 1922 was barred by time, and whether it fell under section 34(1)(a) or section 34(1A).

Analysis: The relevant assessment year fell within the period covered by section 34(1A), which was a special provision confined to escaped income relating to previous years falling between 1 September 1939 and 31 March 1946 and contained an express outer limit that no notice thereunder could be issued after 31 March 1956. Section 34(1)(a), though amended in 1956 to permit notices at any time in appropriate cases, was held not to displace the special scheme of section 34(1A). Applying harmonious construction, the special and more limited provision was treated as governing cases of this class. The retrospective amplitude of the 1956 amendment to section 34(1)(a) did not justify overriding the specific limitation imposed by section 34(1A).

Conclusion: The impugned notice was held to fall under section 34(1A) and was therefore barred by time.

Ratio Decidendi: Where a special reopening provision for a defined historical period contains an express final date for issue of notice, that special limitation prevails over the general reopening power, even if the general provision is later amended retrospectively.

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