https://www.taxtmi.com/caselaws?id=179757 A notice requiring a return was not invalid merely because it used alternative descriptions of the assessee's capacity, where the assessee was not misled and had in fact understood the requirement. A later disclosure of additional income did not make a fresh notice under section 23(2) necessary, because no revised return under section 22(3) had been filed and the earlier notice remained effective. An assessment under section 23(4) remained competent despite a notice under section 23(3) where default in complying with the earlier statutory notices persisted. No question of law was shown to arise on the reference. en-us Mon, 23 Sep 1940 00:00:00 +0530 Wed, 09 Mar 2016 13:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179757 A notice requiring a return was not invalid merely because it used alternative descriptions of the assessee's capacity, where the assessee was not misled and had in fact understood the requirement. A later disclosure of additional income did not make a fresh notice under section 23(2) necessary, because no revised return under section 22(3) had been filed and the earlier notice remained effective. An assessment under section 23(4) remained competent despite a notice under section 23(3) where default in complying with the earlier statutory notices persisted. No question of law was shown to arise on the reference. Case-Laws Income Tax Mon, 23 Sep 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179757