https://www.taxtmi.com/caselaws?id=5036 A finding recorded in appellate proceedings for one assessment year cannot support reassessment for a different year under the second proviso to section 34(3) of the Income-tax Act, 1922. The proviso removes only the limitation bar; it does not expand the Income-tax Officer's jurisdiction. A qualifying finding must be necessary for disposal of the appeal relating to the year under consideration. An incidental observation that income may belong to another year is insufficient. On that basis, reassessment for the other year could not be sustained and the question was answered against the Revenue. en-us Mon, 27 Mar 1967 00:00:00 +0530 Tue, 12 Aug 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5036 A finding recorded in appellate proceedings for one assessment year cannot support reassessment for a different year under the second proviso to section 34(3) of the Income-tax Act, 1922. The proviso removes only the limitation bar; it does not expand the Income-tax Officer's jurisdiction. A qualifying finding must be necessary for disposal of the appeal relating to the year under consideration. An incidental observation that income may belong to another year is insufficient. On that basis, reassessment for the other year could not be sustained and the question was answered against the Revenue. Case-Laws Income Tax Mon, 27 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5036