https://www.taxtmi.com/caselaws?id=189107 Section 34(1)(a) of the Income-tax Act, 1922 was treated as a general reopening power, while section 34(1A) was a special, self-contained provision for war-year escaped income above Rs. 1,00,000 with an absolute cutoff of 31 March 1956. The later amendment to section 34(1)(a) was not read as reviving or extending a barred power where section 34(1A) exclusively applied, so notices for the war-year assessments were invalid. For the 1950-51 assessment year, section 34(1)(a) applied and the proviso's aggregate escaped income threshold could be met by including relevant escaped income beyond the eight-year period, so the notice was valid. en-us Wed, 18 Dec 1963 00:00:00 +0530 Wed, 28 Dec 2016 14:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189107 Section 34(1)(a) of the Income-tax Act, 1922 was treated as a general reopening power, while section 34(1A) was a special, self-contained provision for war-year escaped income above Rs. 1,00,000 with an absolute cutoff of 31 March 1956. The later amendment to section 34(1)(a) was not read as reviving or extending a barred power where section 34(1A) exclusively applied, so notices for the war-year assessments were invalid. For the 1950-51 assessment year, section 34(1)(a) applied and the proviso's aggregate escaped income threshold could be met by including relevant escaped income beyond the eight-year period, so the notice was valid. Case-Laws Income Tax Wed, 18 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189107