https://www.taxtmi.com/caselaws?id=181856 A notice under section 34 of the Income-tax Act, 1922 was held invalid where the assessee had already filed a return for the relevant assessment year and no assessment on that return had yet been completed. The return could be inaccurate on merits, but it was still a return for that year, so the Income-tax Officer could not validly reopen the matter under section 34 on that basis. As the reassessment was founded entirely on the invalid notice, it could not stand and the matter was decided in favour of the assessee. en-us Mon, 08 Feb 1960 00:00:00 +0530 Tue, 26 Apr 2016 15:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181856 A notice under section 34 of the Income-tax Act, 1922 was held invalid where the assessee had already filed a return for the relevant assessment year and no assessment on that return had yet been completed. The return could be inaccurate on merits, but it was still a return for that year, so the Income-tax Officer could not validly reopen the matter under section 34 on that basis. As the reassessment was founded entirely on the invalid notice, it could not stand and the matter was decided in favour of the assessee. Case-Laws Income Tax Mon, 08 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181856