https://www.taxtmi.com/caselaws?id=173361 The court dismissed the petition challenging the validity of the notice issued under Section 34 of the Income-tax Act. It held that the Income-tax Officer had reasonable grounds to believe the petitioner's income had escaped assessment, the conditions precedent for issuing the notice were met, the notice was not vague or indefinite, and the petitioner failed to prove the Officer lacked jurisdiction. The rule was discharged, and the petition was dismissed with costs. en-us Sat, 04 Oct 1958 00:00:00 +0530 Mon, 14 Sep 2015 12:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173361 The court dismissed the petition challenging the validity of the notice issued under Section 34 of the Income-tax Act. It held that the Income-tax Officer had reasonable grounds to believe the petitioner's income had escaped assessment, the conditions precedent for issuing the notice were met, the notice was not vague or indefinite, and the petitioner failed to prove the Officer lacked jurisdiction. The rule was discharged, and the petition was dismissed with costs. Case-Laws Income Tax Sat, 04 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173361