https://www.taxtmi.com/caselaws?id=5884 A voluntary return filed under section 22(1) of the Indian Income-tax Act, 1922 kept the assessment proceedings alive, so expiry of the ordinary limitation period did not invalidate completion of the assessments. The Tribunal's direction under the second proviso to section 34(3) was also upheld because "any person" includes a person whose tax liability is intimately and necessarily connected with the appeal subject-matter. On the facts, the smaller Hindu undivided family's liability depended on whether the larger family had disrupted and on the ownership of the income, so the direction lawfully extended to it. en-us Mon, 05 Mar 1984 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5884 A voluntary return filed under section 22(1) of the Indian Income-tax Act, 1922 kept the assessment proceedings alive, so expiry of the ordinary limitation period did not invalidate completion of the assessments. The Tribunal's direction under the second proviso to section 34(3) was also upheld because "any person" includes a person whose tax liability is intimately and necessarily connected with the appeal subject-matter. On the facts, the smaller Hindu undivided family's liability depended on whether the larger family had disrupted and on the ownership of the income, so the direction lawfully extended to it. Case-Laws Income Tax Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5884