https://www.taxtmi.com/caselaws?id=188446 Press notifications issued by the Ministry of Finance, without statutory backing under the Income-tax Act or any other law, do not create enforceable rights and cannot support mandamus against tax . The article also explains that assessments and penalties were not vulnerable to certiorari where the disclosed income was brought into current assessment proceedings and the authorities acted within the scheme, including on deductions for earlier intangible additions. It further notes that section 34 of the Income-tax Act, 1922 applies only to reopening completed assessments and does not govern amounts assessed in the ordinary current assessment process. en-us Mon, 01 Apr 1957 00:00:00 +0530 Thu, 01 Dec 2016 12:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188446 Press notifications issued by the Ministry of Finance, without statutory backing under the Income-tax Act or any other law, do not create enforceable rights and cannot support mandamus against tax . The article also explains that assessments and penalties were not vulnerable to certiorari where the disclosed income was brought into current assessment proceedings and the authorities acted within the scheme, including on deductions for earlier intangible additions. It further notes that section 34 of the Income-tax Act, 1922 applies only to reopening completed assessments and does not govern amounts assessed in the ordinary current assessment process. Case-Laws Income Tax Mon, 01 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188446