https://www.taxtmi.com/caselaws?id=186450 Section 34 of the Income-tax Act, 1922 could not be used to reopen an assessment where the relevant facts were already within the Income-tax Officer's knowledge and the attempt was only to complete a piecemeal assessment. The officer knew the assessee's share in the partnership and that the related profits had to be included in total income, so there was no later discovery of previously unknown income. Section 23 required a complete assessment of total income, and reopening was not justified merely because the exact amount had not been worked out initially. The notice was therefore invalid. en-us Wed, 29 Oct 1952 00:00:00 +0530 Mon, 06 Mar 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186450 Section 34 of the Income-tax Act, 1922 could not be used to reopen an assessment where the relevant facts were already within the Income-tax Officer's knowledge and the attempt was only to complete a piecemeal assessment. The officer knew the assessee's share in the partnership and that the related profits had to be included in total income, so there was no later discovery of previously unknown income. Section 23 required a complete assessment of total income, and reopening was not justified merely because the exact amount had not been worked out initially. The notice was therefore invalid. Case-Laws Income Tax Wed, 29 Oct 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186450