https://www.taxtmi.com/caselaws?id=164797 The Privy Council held that the Income-tax Officer is not required to conduct a quasi-judicial enquiry before issuing a notice under Section 34 of the Indian Income-tax Act, 1922. The judgment emphasized that the section deals with the machinery of assessment and does not impose any charge on the subject. The appeal was allowed, the High Court's order was set aside, and the respondents were ordered to pay the appellant's costs in the proceedings before the High Court and the Privy Council. en-us Thu, 25 Apr 1940 00:00:00 +0530 Fri, 02 May 2014 10:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164797 The Privy Council held that the Income-tax Officer is not required to conduct a quasi-judicial enquiry before issuing a notice under Section 34 of the Indian Income-tax Act, 1922. The judgment emphasized that the section deals with the machinery of assessment and does not impose any charge on the subject. The appeal was allowed, the High Court's order was set aside, and the respondents were ordered to pay the appellant's costs in the proceedings before the High Court and the Privy Council. Case-Laws Income Tax Thu, 25 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164797