https://www.taxtmi.com/caselaws?id=189105 Section 34(1A) of the Indian Income-tax Act, 1922 was a special reopening provision for specified assessment years and carried its own terminal date for issuing notices. The 1956 amendment to the general reopening power in section 34(1)(a) broadened that general power, but it did not expressly repeal section 34(1A) or show a clear intention to override it. On harmonious construction, the special limitation continued to govern cases within section 34(1A)'s field, so notices for such years could not be validated under the amended general provision when no notice had been issued under section 34(1A) by 31 March 1956. en-us Mon, 25 Nov 1963 00:00:00 +0530 Wed, 28 Dec 2016 14:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189105 Section 34(1A) of the Indian Income-tax Act, 1922 was a special reopening provision for specified assessment years and carried its own terminal date for issuing notices. The 1956 amendment to the general reopening power in section 34(1)(a) broadened that general power, but it did not expressly repeal section 34(1A) or show a clear intention to override it. On harmonious construction, the special limitation continued to govern cases within section 34(1A)'s field, so notices for such years could not be validated under the amended general provision when no notice had been issued under section 34(1A) by 31 March 1956. Case-Laws Income Tax Mon, 25 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189105