https://www.taxtmi.com/caselaws?id=165475 A return filed after service of a section 34 notice was not a voluntary return under section 22(3) of the Indian Income-tax Act, 1922, because it was not made in response to the general notice and could not derive validity from an invalid reassessment notice. A return made in those circumstances could not support a regular assessment as a voluntary return. Once no valid voluntary return existed, the matter fell within escaped-assessment proceedings under section 34(1)(a), and the later notice issued with sanction was within time. The assessment made on 29 June 1951, and any consequential reassessment, was therefore not barred by limitation. en-us Fri, 06 Jan 1956 00:00:00 +0530 Mon, 21 Jul 2014 12:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165475 A return filed after service of a section 34 notice was not a voluntary return under section 22(3) of the Indian Income-tax Act, 1922, because it was not made in response to the general notice and could not derive validity from an invalid reassessment notice. A return made in those circumstances could not support a regular assessment as a voluntary return. Once no valid voluntary return existed, the matter fell within escaped-assessment proceedings under section 34(1)(a), and the later notice issued with sanction was within time. The assessment made on 29 June 1951, and any consequential reassessment, was therefore not barred by limitation. Case-Laws Income Tax Fri, 06 Jan 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165475