https://www.taxtmi.com/caselaws?id=168542 Where an assessee failed to furnish a return under the general notice, the assessment proceedings under Section 34 were treated as a continuation of the same proceedings begun by that notice, not as a separate and independent process. The phrase "in the course of any proceedings" in Section 28 was read broadly enough to cover a penalty imposed during Section 34 proceedings for the earlier default under Section 22(1). The argument that penalty could be confined only to defaults after the Section 34 notice was rejected, and the contention that that notice extended time under the proviso to Section 22(1) was not accepted. en-us Wed, 11 Aug 1948 00:00:00 +0530 Wed, 11 Mar 2015 16:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168542 Where an assessee failed to furnish a return under the general notice, the assessment proceedings under Section 34 were treated as a continuation of the same proceedings begun by that notice, not as a separate and independent process. The phrase "in the course of any proceedings" in Section 28 was read broadly enough to cover a penalty imposed during Section 34 proceedings for the earlier default under Section 22(1). The argument that penalty could be confined only to defaults after the Section 34 notice was rejected, and the contention that that notice extended time under the proviso to Section 22(1) was not accepted. Case-Laws Income Tax Wed, 11 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168542