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of <h1>Income-tax Officer's Assessment Limited by Time Bar under Section 35</h1> The Tribunal held that the Income-tax Officer cannot assess income after the expiration of the limitation period under section 35 of the Income-tax Act. - ... - The judgment pertains to a reference under section 66(i) of the Income-tax Act. The Income-tax Commissioner's powers of review under section 35 are subject to a period of limitation. Section 34 applies only to income that has escaped assessment. The Tribunal held that the Income-tax Officer cannot assess income after the expiration of the limitation period. The second question was answered in the negative.
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