https://www.taxtmi.com/caselaws?id=175426 The court held that the notice under section 34(1)(a) for the assessment year 1950-51 was invalid due to discrepancies in the assessment years mentioned in the notices. However, for the assessment year 1951-52, the notices correctly indicated the assessment year, making the notice under section 34(1)(a) valid. The Commissioner was ordered to bear the costs of the reference to the assessee. en-us Wed, 08 Sep 1965 00:00:00 +0530 Sat, 14 May 2022 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175426 The court held that the notice under section 34(1)(a) for the assessment year 1950-51 was invalid due to discrepancies in the assessment years mentioned in the notices. However, for the assessment year 1951-52, the notices correctly indicated the assessment year, making the notice under section 34(1)(a) valid. The Commissioner was ordered to bear the costs of the reference to the assessee. Case-Laws Income Tax Wed, 08 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175426