https://www.taxtmi.com/caselaws?id=181855 Section 34 of the Indian Income-tax Act could not be invoked where the assessee had already filed a return and the department had merely overlooked it or treated the income as belonging to another unit. In that situation, the statutory conditions for escaped-assessment proceedings were not satisfied, and the Income-tax Officer acquired no jurisdiction to reopen the matter under section 34. A direction from the Appellate Assistant Commissioner could not create or enlarge jurisdiction when the original initiation was unauthorised. The proper course was assessment on the filed return, not reassessment for escaped income, and the proceedings under section 34 were void. en-us Tue, 02 Feb 1965 00:00:00 +0530 Tue, 26 Apr 2016 14:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181855 Section 34 of the Indian Income-tax Act could not be invoked where the assessee had already filed a return and the department had merely overlooked it or treated the income as belonging to another unit. In that situation, the statutory conditions for escaped-assessment proceedings were not satisfied, and the Income-tax Officer acquired no jurisdiction to reopen the matter under section 34. A direction from the Appellate Assistant Commissioner could not create or enlarge jurisdiction when the original initiation was unauthorised. The proper course was assessment on the filed return, not reassessment for escaped income, and the proceedings under section 34 were void. Case-Laws Income Tax Tue, 02 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181855