https://www.taxtmi.com/caselaws?id=6317 A refund order passed on a return under the Mysore Income-tax Act, 1923 was treated as an assessment for paragraph 5(1) of the Part B States (Taxation Concessions) Order, 1950, so the income for that year was regarded as already assessed under State law. Because paragraph 5 was intended to prevent double assessment of the same income before the appointed day, the Indian Income-tax Act, 1922 could not be applied again to reopen the same income by reassessment under section 34. The Court rejected the view that undisclosed items could still be brought to tax separately where that would result in two assessments for one year. en-us Fri, 24 Sep 1971 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6317 A refund order passed on a return under the Mysore Income-tax Act, 1923 was treated as an assessment for paragraph 5(1) of the Part B States (Taxation Concessions) Order, 1950, so the income for that year was regarded as already assessed under State law. Because paragraph 5 was intended to prevent double assessment of the same income before the appointed day, the Indian Income-tax Act, 1922 could not be applied again to reopen the same income by reassessment under section 34. The Court rejected the view that undisclosed items could still be brought to tax separately where that would result in two assessments for one year. Case-Laws Income Tax Fri, 24 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6317