https://www.taxtmi.com/caselaws?id=188446 Executive press notifications not issued under the Income-tax Act, 1922 or another law do not create enforceable rights against tax authorities and cannot support mandamus requiring compliance with a concessional scheme. Assessment and penalty orders are not subject to certiorari where the authorities act within jurisdiction in assessing disclosed income during pending assessment years and exercise scheme-based discretion regarding earlier intangible additions. Section 34 applies only to reopening completed assessments; it does not govern amounts disclosed and assessed in current assessment proceedings. The tax authorities' actions therefore remain undisturbed. 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 Executive press notifications not issued under the Income-tax Act, 1922 or another law do not create enforceable rights against tax authorities and cannot support mandamus requiring compliance with a concessional scheme. Assessment and penalty orders are not subject to certiorari where the authorities act within jurisdiction in assessing disclosed income during pending assessment years and exercise scheme-based discretion regarding earlier intangible additions. Section 34 applies only to reopening completed assessments; it does not govern amounts disclosed and assessed in current assessment proceedings. The tax authorities' actions therefore remain undisturbed. Case-Laws Income Tax Mon, 01 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188446