https://www.taxtmi.com/caselaws?id=173363 The proviso phrase "that year" in section 34 is interpreted to mean the assessment year, not the previous accounting year, so limitation periods under section 34 run from the assessment year. Notices under section 34 must be supported by recorded reasons and any required sanction and must sufficiently inform the assessee of the grievance to confer jurisdiction; absence of explicit sub clause citation does not alone invalidate a notice. A writ cannot be entertained where the file has been transferred outside the Court's territorial jurisdiction, preventing effective relief. en-us Fri, 12 May 1961 00:00:00 +0530 Mon, 14 Sep 2015 12:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173363 The proviso phrase "that year" in section 34 is interpreted to mean the assessment year, not the previous accounting year, so limitation periods under section 34 run from the assessment year. Notices under section 34 must be supported by recorded reasons and any required sanction and must sufficiently inform the assessee of the grievance to confer jurisdiction; absence of explicit sub clause citation does not alone invalidate a notice. A writ cannot be entertained where the file has been transferred outside the Court's territorial jurisdiction, preventing effective relief. Case-Laws Income Tax Fri, 12 May 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173363