https://www.taxtmi.com/caselaws?id=168681 Section 34 of the Indian Income-tax Act was construed as a machinery provision allowing reassessment on definite information that income had escaped assessment, and not as confining the proceeding to the particular item that first triggered the notice. A notice issued on one escaped item could therefore extend to other escaped income discovered within the reassessment, because the expressions "definite information," "discovers," and "such income" were read broadly and practically. The Income-tax authorities were accordingly entitled to include additional escaped items in the reassessment. en-us Mon, 18 Feb 1957 00:00:00 +0530 Sat, 17 Nov 2018 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168681 Section 34 of the Indian Income-tax Act was construed as a machinery provision allowing reassessment on definite information that income had escaped assessment, and not as confining the proceeding to the particular item that first triggered the notice. A notice issued on one escaped item could therefore extend to other escaped income discovered within the reassessment, because the expressions "definite information," "discovers," and "such income" were read broadly and practically. The Income-tax authorities were accordingly entitled to include additional escaped items in the reassessment. Case-Laws Income Tax Mon, 18 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168681