Pre-return notice limits under income tax law can invalidate best judgment assessment where the required notice is unproven.

Notice under Section 22(4) of the Indian Income-tax Act, 1922 is confined to the pre-return stage; after a return is filed, the officer's power to require documents is governed by Sections 23(2), 23(3) and 37. Non-compliance with notices issued under those later provisions does not, by itself, justify a best judgment assessment under Section 23(4). On the facts stated, the record did not clearly prove that a Section 22(4) notice had actually been issued, and the order-sheet entry was insufficient to establish it. The reported conclusion was that the Section 23(4) assessment was invalid.

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Issues: Whether an assessment made under Section 23(4) of the Indian Income-tax Act, 1922 was valid where the alleged breach related to notice under Section 22(4).

Analysis: Notice under Section 22(4) is confined to the stage before the filing of the return. After a return is filed, the officer's powers to call for documents are governed by Sections 23(2), 23(3) and 37. A failure to comply with notices issued under those provisions does not justify a best judgment assessment under Section 23(4). On the facts, the record did not clearly establish that a notice under Section 22(4) had in fact been issued, and the order-sheet entry was not sufficient to show that it was such a notice.

Conclusion: The assessment under Section 23(4) was invalid and the assessee succeeded.

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