https://www.taxtmi.com/caselaws?id=6417 A special notification under section 5(6) of the Indian Income-tax Act, 1922 confined the Income-tax Officer, Ajmer, to specified pending assessments, and the assessee's assessments were not within that limited jurisdiction. Notices issued by that officer under section 34 were therefore void for want of jurisdiction. Because the earlier proceedings were invalid, the Income-tax Officer, Central Circle, was not barred from issuing fresh notices under section 34, and a return filed in response to an invalid notice did not cure the defect or prevent competent fresh proceedings. en-us Thu, 19 Apr 1973 00:00:00 +0530 Fri, 05 Dec 2008 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6417 A special notification under section 5(6) of the Indian Income-tax Act, 1922 confined the Income-tax Officer, Ajmer, to specified pending assessments, and the assessee's assessments were not within that limited jurisdiction. Notices issued by that officer under section 34 were therefore void for want of jurisdiction. Because the earlier proceedings were invalid, the Income-tax Officer, Central Circle, was not barred from issuing fresh notices under section 34, and a return filed in response to an invalid notice did not cure the defect or prevent competent fresh proceedings. Case-Laws Income Tax Thu, 19 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6417