https://www.taxtmi.com/caselaws?id=177606 Income can be treated as having escaped assessment when it is not brought to tax in the final assessment for any reason, even if it was originally returned or later excluded through an erroneous assessment or cancellation on appeal. The Lahore High Court construed "escaped assessment" in section 34 of the Income-tax Act, 1922 in its wider ordinary sense, relying on the words "for any reason" and reading earlier authority as not limiting the provision to non-disclosure by the assessee alone. On that basis, it treated notice and reassessment as valid and answered the referred question in the affirmative. en-us Thu, 11 Jul 1935 00:00:00 +0530 Wed, 13 Jan 2016 13:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177606 Income can be treated as having escaped assessment when it is not brought to tax in the final assessment for any reason, even if it was originally returned or later excluded through an erroneous assessment or cancellation on appeal. The Lahore High Court construed "escaped assessment" in section 34 of the Income-tax Act, 1922 in its wider ordinary sense, relying on the words "for any reason" and reading earlier authority as not limiting the provision to non-disclosure by the assessee alone. On that basis, it treated notice and reassessment as valid and answered the referred question in the affirmative. Case-Laws Income Tax Thu, 11 Jul 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177606