https://www.taxtmi.com/caselaws?id=168772 The Gujarat High Court considered whether the second proviso to section 34(3) of the Income-tax Act, 1922 could reopen a time-barred reassessment and found it ineffective to revive a remedy already barred by limitation unless the statute clearly so provided. It also treated the proviso as constitutionally objectionable to the extent that it singled out persons not already before the tax authority, raising an article 14 concern. Separately, it held that an individual member of a Hindu undivided family was not a party to earlier proceedings against the family merely by virtue of membership, so he remained outside the reach of the proviso. The reassessment could not be sustained against him. en-us Thu, 01 Oct 1964 00:00:00 +0530 Thu, 26 Mar 2015 12:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168772 The Gujarat High Court considered whether the second proviso to section 34(3) of the Income-tax Act, 1922 could reopen a time-barred reassessment and found it ineffective to revive a remedy already barred by limitation unless the statute clearly so provided. It also treated the proviso as constitutionally objectionable to the extent that it singled out persons not already before the tax authority, raising an article 14 concern. Separately, it held that an individual member of a Hindu undivided family was not a party to earlier proceedings against the family merely by virtue of membership, so he remained outside the reach of the proviso. The reassessment could not be sustained against him. Case-Laws Income Tax Thu, 01 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168772